I intended the connotation of the word I used. It feels like the MOSS scheme's heart is in the right place, but the best they can do is make a bad situation suck a little less, and "ameliorate" is about as polite as I felt like being.

(While I'm making a new comment, and since the last one is out of its edit window, I should acknowledge I mangled my attempt to summarise the place-of-supply rules. Sorry. Don't get your tax advice from HN comments, kids.)