Many small businesses, some of which do not yet have a website, could be forced into administration if the government's Time to Pay scheme is axed.
The Business Payment Support Scheme was set up two years ago to try and help small businesses manage their cash flow by deferring taxes.
However the Forum of Private Business (FPB) has warned that up to 40 per cent of small businesses could suffer if the scheme is scrapped in the emergency budget.
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