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      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1141516/answer", "answerText" : {"_value" : "<p>This reform is designed to ensure that when a business becomes insolvent, more of the taxes paid in good faith by that business\u2019s employees and customers will go to fund public services as intended, rather than being distributed to other creditors such as financial institutions.<\/p><p>This measure does not include a cap on the age of tax debts which will be eligible for secondary preferential status, nor an exemption for existing lending. Either proposal would introduce potential distortions into the lending market which the Government does not consider to be either fair or proportionate.<\/p><p>The Government does not expect this reform to have a significant impact on access to finance, the cost of borrowing, business rescue support in the UK or the UK\u2019s ranking in the World Bank\u2019s annual \u201cDoing Business\u201d report.<\/p><p>Consistent with the Government\u2019s impact assessment, the independent Office for Budget Responsibility (OBR) did not make any adjustments to their economic forecast in response to this measure.<\/p>"}
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