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This guidance helps developers of new build downstream gas and electricity infrastructure to understand the scope of the National Security and Investment Act 2021.
This Tax Information and Impact Note explains changes to the Investment Allowance and Cluster Area Allowance for oil and gas companies.
This draft legislation explains changes to the Investment and Cluster Area allowances for oil and gas companies.
Documents related to the government's plan to support investment in oil and gas through the tax regime.
This document sets out the technical detail and practical application of the Energy Security Investment Mechanism (ESIM).
ELLA is the Evidence and Lessons from Latin America programme
This tax information and impact note is about the changes to the Energy (Oil and Gas) Profits Levy announced at Autumn Statement 2022.
The Energy Profits Levy, which puts a marginal tax rate of 75% on North Sea oil and gas production, will remain in place for the next five years while oil and gas prices remain higher than historic norms – but...
Government welcomes decision by regulators to approve the Rosebank development.
This Tax Information and Impact Note introduces a new investment allowance to reduce the amount of adjusted ring fence profits subject to the supplementary charge.
This tax information and impact note is about amending the Energy Profits Levy to make sure it permanently ends if prices return to historically normal levels.
This Topic Guide provides guidance on extractive companies’ social investments for donors, companies and civil society
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