The increment was set to allow the small business to cover late payments by bank borrowings.

Suppliers can be expected in time to delete other remedies (except against non-business buyers) and rely exclusively on the Act's generous provisions.

[3] Under the rules introduced in April 2017, all large UK companies are required to publish specific information regarding their payment policies, practices and performance — including the average time taken to pay supplier invoices — twice yearly.

[4] As an example according to this report, Capgemini has paid between 16–25% of invoices late, with a maximum payment term of 90 days.

Capgemini UK Plc currently has two unsatisfied CCJs (County Court Judgements), with a total outstanding amount of £59,537[5] owed to their creditors.