Businesses will get a refund of some of the tax already paid in the previous year, thereby having a positive impact on their cash flow in the current year, when this really counts. They're still paying the right amount of tax in terms of the profit they've made over those two years, but they are able to take advantage of their losses now. This is an urgent measure. The next instalment of provisional tax is due on 7 May, and we want those businesses to know what they have to do and what their options are. 