Alistair Darling has pledged to help struggling small businesses, extending the scheme to allow loss-making companies to reclaim tax.
The Chancellor says loss-making companies will be able to reclaim more taxes on profits made in the last three years.
Darling also outlined plans for an additional £1.7bn of funding to help job seekers, with additional support for those out of work for more than 12 months. He also says there will be £260m of new money to support young people in training.
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From 1 March