The law is designed in such a way that it's basically a noose around the government's neck. It will cost an absolute fortune to actually enforce, everyone will hate it, it will achieve nothing because it's fundamentally unworkable, it probably violates human rights, and it makes businesses wary of operating in the UK reducing collectible taxes.

It's no mistake that this be law is being implemented now rather than 16 years ago when the Conservatives first got into power. If they thought they had even the barest hint of actually being in power after the next election and have to deal with the consequences of their decisions they wouldn't have been enacted this law.