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<p>The UK Government does not intend to devolve responsibility for the North Sea oil
industry.</p><p>The Smith Commission Agreement, agreed by all of Scotland’s main parties,
was clear on the powers that would be devolved to the Scottish Parliament and Scottish
Ministers, and the Scotland Bill, currently before Parliament, delivers these powers
in full.</p><p>The Smith Commission agreed that all aspects of the taxation of oil
and gas receipts and the licensing of offshore oil and gas extraction would remain
reserved.</p><p><strong> </strong></p>
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