It at first sight appears to be a case of 'smite the nose to spite the face' act.
If a business it hit with a an extra tax burden - it does seem daft to curtail a revenue stream- or does it?
Could it be to take the income back to a lower tax band?
I seem to recall that many years ago on the domestic tax situation my income was a mite above the low income band where benefits could accrue.
Which meant that 'poorer' families were with benefits better off cash wise than mine[Not with standing the tales of mums at the post office cashing their vouchers then topping up with fags and sweets]whilst other families were less fortunate.
Perhaps there is a deeper 'back story' here