The government has explained the decision behind the new tiering system - saying failure to bring in controls would lead to 'intolerable' loss of life.An impact assessment on the new regulations was released ahead of a crucial vote in the House of Commons tomorrow.MPs will vote on whether to approve the new system, which is due to come into force when the lockdown ends on Wednesday. Greater Manchester is set to be placed into Tier 3 - meaning the tightest restrictions will be imposed.The impact