This SOP makes amendments to the bill, as it was introduced, to make it clear that if any entity has already entered into an instalment arrangement in relation to any part of its tax debts with the IRD under the Tax Administration Act, section 177B, the debt under that instalment arrangement is excluded for the purposes of the business debt hibernation arrangement which is within the legislation. This means that the instalment arrangement stays in place and the Inland Revenue will not be a party to the business debt hibernation arrangement in respect of that debt. This will, we hope, incentivise businesses to start talking to the IRD now without needing to worry that any instalment arrangement that they enter into with the Inland Revenue could be changed by the business debt hibernation.