It also makes clear that where an entity enters into a business debt hibernation arrangement which does provide for the payment of sums to the Inland Revenue, for example, in respect of any debts that are not covered by a pre-existing instalment arrangement, the business debt hibernation arrangement is to be treated as a new instalment arrangement for the purposes of the Tax Administration Act. The reason for doing this is to ensure that existing procedural arrangements in the Administration Act for how the Inland Revenue deals with, effectively, rescheduled debts need to apply. This will also mean that businesses aren't penalised under tax legislation where they enter into a business debt hibernation arrangement in relation to the debts owed to the Inland Revenue. The changes to the regulation-making powers provide the flexibility to adjust how Inland Revenue deals with such arrangements in the context of the business debt hibernation regime.