To ask the Chancellor of the Exchequer what plans he has to change the Inland Revenue policy on collection of receivables in arrears from small businesses upon implementation of the Enterprise Act 2002. [123343]

Inland Revenue policy will not change upon implementation of the Enterprise Act 2002. The Inland Revenue will continue to support viable businesses, which experience financial difficulties, with the aim of encouraging enterprise and promoting a 'rescue culture'.For a small business that goes into administration the Inland Revenue must act in accordance with insolvency law and will seek to recover no more and no less than it is legally entitled to, just as it would with any business.