The UK has published the Finance (No. 2) Act 2024, which received royal assent (was enacted) on 24 May 2024. The Act provides for the implementation of certain measures announced as part of the Spring Budget 2024. Some of the main measures include the following: An Energy Security Investment Mechanism is introduced to provide that the Energy Profits Levy (EPL) will end early if the average prices of oil and gas over a reference period are at or below the average of those prices over the period of 20 years ending 31 December 2022 (EPL currently applies until March 2028...