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Scottish Secretary David Mundell has accused the first minister of setting aside the "sovereign will" of the Scottish people over a second independence referendum.

Nicola Sturgeon has said the SNP will set out the timescale for a possible second referendum in its manifesto for next year's Holyrood election.

It will also state the circumstances under which another vote might be held.

Mr Mundell attacked Ms Sturgeon's stance during a speech in Edinburgh.

The speech came the day before Friday's first anniversary of the referendum, which saw Scots vote to remain in the UK by 55% to 45%.

Ms Sturgeon has repeatedly said that whether or not there will be another referendum, and ultimately whether or not Scotland ever becomes independent, will be a decision for the people of Scotland rather than politicians.

'Peripheral setback'

But Mr Mundell said talk of another referendum was out of step with the wishes of most people in Scotland.

He added: "It is as though the votes of two million Scots can just be set aside as an unfortunate but peripheral setback on the road to independence. We've had our say and we want to get on with our lives."

Mr Mundell argued that the "big changes" in Scotland over the past year have been "aftershocks of the referendum" and not a "symptom that independence is inevitable".

On the contrary, Mr Mundell claimed that if the union did not exist, it would be invented and people would vote for it.

"The advantages Scotland enjoys by being part of something bigger were plain when an unprecedented number of Scots voted to endorse Scotland's UK membership in the referendum last year. Those have become even clearer in the 12 months since," he said.

Mr Mundell argued that the pound sterling had continued to provide Scotland with the "safety and security which countries in the eurozone so patently lack".

He said: "We used to take these things for granted. The referendum campaign taught we cannot afford ever to do so again."

An SNP spokesman said: "David Mundell's claim that if the union didn't exist it would have to be invented is laughable - countless countries have become independent from Westminster rule in the last century, and not a single one has voted or chosen to return.

"Support for independence is only likely to grow, as shown by recent polls, if Scotland's voice continues to be ignored by an arrogant out of touch Tory government we didn't vote for and which risks dragging us out of Europe against our will."

Mr Mundell also did not rule out out devolving abortion law to Scotland, but said it should not lead to a change in policy north of the border.

He said discussions continued with the Scottish government on the issue although he recognised there were "sensitive issues" surrounding terminations.

Devolution could allow MSPs to increase or lower the UK's existing 24-week limit for pregnancy termination.

Conscience vote

First Minister Nicola Sturgeon said last week the Scottish government had no plans to change the current time limits.

However, she said that "doesn't negate the issue in principle that it is the Scottish Parliament that should have responsibility".

That could pave the way for an open vote in Holyrood similar to same-sex marriage or assisted suicide, where MSPs are encouraged to vote on their own conscience and judgement rather than follow the government or party whip.

Meanwhile, leading entrepreneur Sir Tom Hunter has said it is time for Scotland to "move on" from last year's referendum.

The Sports Division founder said politicians must respect the result of the vote as he called on party rivals to unite and "focus upon building a more prosperous, productive and fairer Scotland where opportunity prevails for all".

Sir Tom made the comments as The Hunter Foundation published a new report by Prof David Bell of Stirling University looking at changes to devolution in the wake of the 18 September ballot.

Prof Bell's report warned that "overall the transfer of the new powers will be at best a zero sum game".

He said there was "every likelihood" the Scottish government would "have more control over Scottish affairs but less money than under previous fiscal settlements to invest" unless it uses its new tax-raising powers.

The Scottish government will be able to raise £17.7bn of its annual budget of about £30bn, the report said.

While new powers over income tax in the Scotland Bill have the "greatest potential" for increasing revenues, the report argued hikes in this are "highly unpopular in the UK", pointing out that recent chancellors have used "stealth taxes" to boost their spending power.

"Though there maybe no reason in principle why Scotland should not increase income tax rates, Scottish governments may not wish to put their popularity at risk by doing so," the report said.