Aberdeen harbour could be in the running for freeport status.
Talks to establish special tax status at a port in Scotland are on the brink of being agreed, despite a simmering row over government threats and ultimatums.
It is understood crucial details of the so-called freeports were hammered out between the UK and Scottish administrations on Friday.
When finalised, it could mean jobs and investment in the north or north-east. Aberdeen is widely seen as a likely site but there has also been interest for the Cromarty Firth and Dundee.
Freeports are usually located at harbours and airports. They are granted special status and can defer paying tax until products are moved on.
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