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Careful management of Scotland’s oil and gas reserves will be a key priority for an independent Scotland. Unlike successive Westminster governments, the Scottish Government recognises that an independent Scotland should provide industry with the necessary fiscal and regulatory stability and predictability for it to innovate and thrive in a globally competitive environment. We will consider how the existing fiscal regime can be enhanced to maximise oil and gas recovery, and to encourage development in the most technically challenging oil and gas fields.

Source: Scotland's Future, Scottish Government, November 2013.