Limits and Boundaries - Scottish Adjacent Waters Boundaries Order 1999 (SAWBO)
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The limit of Scotland, as defined in 126(1) of the Scotland Act 1998, is the Territorial Sea (12 mile limit). The Scottish Adjacent Waters Boundaries Order 1999 details the co-ordinates of the boundaries on the east coast (between Scotland and England near Berwick) and the west coast (between Scotland and England in the Solway firth and Scotland and Northern Ireland in the North Channel.
This is modified version from the UKHO Law of the Sea department data, available via https://www.gov.uk/guidance/inspire-portal-and-medin-bathymetry-data-archive-centre