Why support it? Well, because the temporary loss carry-back scheme, allowing businesses that had paid company tax in a prior year to access that tax—effectively, bringing tax paid on last year's profits back to this year as a refund—will be vital to a lot of businesses. It's worth noting that a lot of smaller businesses don't often record a lot of profit. They actually cycle income in and out of their owner, which could just be one person—and, often, one person who has put their house up to secure loans to that business—and they won't benefit from this, which is why I was pleased to see something called a small-business cash-flow scheme. 