The UK Chancellor has been accused of “gearing up for another betrayal” of the oil and gas sector.
Phillip Hammond announced in March that an expert panel would be convened to consider the tax issues for late-life assets.
However he revealed recently he could not promise that would take place in time for the forthcoming budget.
The promise of an Oil and Gas ambassador has also been scrapped.
Speaking ahead of the budget Kirsty Blackman, the SNP’s economy spokeswoman, said businesses had been made “extremely nervous.”
She said: “In March the Tory Chancellor made a clear promise – to review the tax regime and how best it can be used to optimise the remaining reserves in the North Sea.
“But his comments this week have made businesses extremely nervous.
“Mr Hammond appears to be gearing up for another betrayal of North Sea oil and gas.
“This is just weeks after the SNP revealed another key energy promise, the appointment of an oil and gas ambassador to attract inward investment to the North Sea, was quietly shelved.
She added: “Another damp squib budget would be utterly unacceptable to those who have lost their jobs in the course of two years of Tory inaction.
“Let’s see the findings from the expert panel, let’s discuss them ahead of the budget and let’s waste no time in putting into practice any fiscal regime which can help to strengthen Scotland’s oil and gas sector.”
Mr Hammond said during a recent visit to Aberdeen: “We are analysing the proposals for risk.
“We have got to make sure any proposed changes do not create avoidance opportunities.
“We are pulling the stops out to move as quickly as we can.