A former financial adviser who forged his mother's signature to get a £180,000 mortgage has been jailed for nine months.

Greig Thomson, 38, wanted to impress his new girlfriend by buying a flat in Dundee.
He was caught when lawyers demanded £80,000 from his mother after he defaulted on the loan.
She realised the loan agreement had been signed by her son without her permission and called in police.
Sheriff Alastair Brown told Thomson: "The fact this crime of dishonesty was committed from an office with a computer and a desk rather than at the dead of night with a pair of gloves and a jemmy doesn't make a difference to the court."
Dundee Sheriff Court heard Thomson had been working for Aberdeen Mortgage Management in Dundee when he carried out the fraud in 2007.
The £180,000 flat was repossessed in 2014 and eventually sold for £126,000.
Fiscal depute Vicki Bell said: "On February 8 last year he attended police HQ and was interviewed.
"He admitted forging his mother's signature and obtaining the property.
"He stated he had been earning a good salary but didn't have three years of accounts as a self-employed person to get a mortgage.
"He wanted to impress his new girlfriend, he saw the property and really liked it so forged his mother's signature to get the mortgage."
Thomson's lawyer Paul Parker Smith said: "He does not claim what he did was right.
"One option he had was to take out a mortgage with his mother as a guarantor.
"He elected to go down the fraudulent route."
Sheriff Brown told Thomson, of Wellgrove Street, Dundee, he would have jailed him for a year but for his early guilty plea.
He said: "This merits a serious sentence - those who are in regulated positions who abuse that must understand that they are walking towards the door of prison.
"It appears that the underlying motive here was a wish to be seen as a person of substance and standing, of sufficient success to obtain property.
"But what you did was dishonest."


Three people were injured when a man drove the wrong way along a main road in Birmingham hit two other vehicles.

A 43-year-old man was driving along the A38M Aston Expressway at about 12:30 GMT when the collision happened.
He suffered life-threatening injuries. The drivers of the other two cars were treated for minor injuries, West Midlands Police said.
The expressway was shut for three hours leading to long delays in to and out of the city centre.
PC Damian Gibson said: "We can confirm that one car was travelling the wrong way along the expressway and we are still trying to ascertain why that was.
"We are now appealing to anyone who was in the area and saw the collision to come forward.
"A man was taken to hospital with life-threatening injuries and, at this stage, we are still trying to contact his family to make them aware."
Any witnesses are asked to contact West Midlands Police.
The Expressway takes drivers in and out of central Birmingham.


Russia is considering whether to follow the US and its allies in conducting air strikes against Islamic State (IS) targets, President Vladimir Putin says.

Mr Putin spoke after meeting Barack Obama on the sidelines of the UN General Assembly (UNGA).
But the meeting, and the leaders' speeches at the UNGA, also highlighted splits about how to end the Syrian war.
Russia said it would be an "enormous mistake" not to work with Syria's President Bashar al-Assad to tackle IS.
On Monday, the US and France again insisted that President Assad must go. But in response, Mr Putin said: "They aren't citizens of Syria and so should not be involved in choosing the leadership of another country."
Russia would conduct air strikes only if they were approved by the United Nations, he said, while also ruling out Russian troops taking part in a ground operation in Syria.
The two leaders met for 90 minutes on the sidelines of the UNGA in talks that Mr Putin called "very constructive, business-like and frank".
It was their first face-to-face meeting in almost a year, with the Ukraine war also on the agenda.
A senior US government official said neither president was "seeking to score points" in the talks. Both sides agreed to open lines of communication to avoid accidental military conflict in the region, the official added.
He came. He left. But it's unclear what Vladimir Putin achieved in New York.
Pro-Kremlin media are portraying Putin's speech and meeting with President Obama as a victory for Russia.
"Vladimir Putin addressed the world" is Komsomolskaya Pravda's headline, reflecting the Kremlin's attempt to reassert Russia's role on the world stage.
On Russian TV, a pro-Kremlin MP has claimed that the timing of Nasa's announcement about water on Mars was designed by Washington to trump the Putin speech.
As for business daily Vedomosti, it notes that the Kremlin's call for a coalition against Islamic State may be "part of a political strategy to remove sanctions" against Russia. It's unclear whether it'll work.
After his meeting with Obama, Mr Putin admitted US-Russian relations had fallen to a very low level and he left no doubt who was to blame: America.
James Robbins: Obama, Putin and elusive Syrian peace
In his speech to the UNGA, Mr Obama said compromise among powers would be essential to ending the Syrian conflict, which has claimed more than 200,000 lives and forced four million people to flee abroad.
"The US is prepared to work with any nation, including Russia and Iran, to resolve the conflict," he said.
"But we must recognise that there cannot be, after so much bloodshed, so much carnage, a return to the pre-war status quo."
But Mr Putin said it was an "enormous mistake to refuse to co-operate with the Syrian government and its armed forces who are valiantly fighting terrorism face-to-face".
He also called for the creation of a "broad anti-terror coalition" to fight IS, comparing it to the international forces that fought against Nazi Germany in World War Two.
The US and Russian leaders have long differed on Syria: the US opposes President Assad remaining in power, while Russia has been a staunch ally of the regime in Damascus and has recently stepped up military support.
Some Western leaders have recently softened their stance towards the Syrian president, conceding that he might be able to stay in power during a political transition.
UK Prime Minister David Cameron is expected to reflect that in talks this week.
What's the human cost?
More than 250,000 Syrians have been killed and one million injured in four and a half years of armed conflict, which began with anti-government protests before escalating into a full-scale civil war.
And the survivors?
More than 11 million others have been forced from their homes, four million of them abroad, as forces loyal to President Assad and those opposed to his rule battle each other - as well as jihadist militants from IS. Growing numbers of refugees are going to Europe.
How has the world reacted?
Regional and world powers have also been drawn into the conflict. Iran and Russia, along with Lebanon's Hezbollah movement, are propping up the Alawite-led government. Turkey, Saudi Arabia and Qatar are backing the Sunni-dominated opposition, along with the US, UK and France.
Syria's civil war explained
Diplomatic goals behind Putin's Syria build-up
Migrant crisis: Fleeing life under Islamic State in Syria
The battle for Syria and Iraq in maps
The threat of IS extremists and the flow of Syrian refugees to Europe has added urgency to the search for a deal to end the civil war.
Observers also continue to report attacks on civilians by government forces.
The UK-based Syrian Observatory for Human Rights said that regime aircraft fired missiles at a market in the eastern town of Mayadeen on Monday, killing at least 23 people, including eight children.
A US-led coalition has been carrying out air strikes against IS in Syria and Iraq for more than a year.
The UK announced this month it had carried out a drone strike against two British citizens in Syria, but has yet to fly manned operations in Syrian airspace.
Over the weekend, France confirmed its first air strikes against IS targets. A number of other countries, including Australia, Canada and Jordan, have also conducted bombing missions.


Newton Aycliffe sacked their manager Peter Dixon after players from the non-league club fought their way into their opponents' dressing room.

Players involved in the incident with Morpeth Town, following Newton's 3-2 FA Vase defeat, have also left the club.
Dixon was dismissed "due to the on-going ill-discipline" of some players.
"It's not been easy but we've acted straight away and want to draw a line under it," chairman Allan Oliver told BBC Sport.
"If there are any investigations we will fully take part, but it is difficult to comment further."
Newton Aycliffe, of Northern Football League Division One - the ninth tier of English football - have previously been the subject of a Durham Football Association investigation after Spennymoor Town refused to play the second half of a pre-season friendly in July after the match took an "aggressive direction".
Oliver said Dixon's departure was related only to Saturday's incident.
Morpeth's joint-chairman Gary Munday said the club, who play in the same league as Newton Aycliffe, are in the process of submitting a full statement to the Football Association as the incident is understood to have also been witnessed by the match referee.
While the club have not made a complaint to police, they said that if any player was to report an assault they will fully support any investigation.
Video footage of the clash at Newton Aycliffe's Moore Lane Park ground against their north east rivals shows a number of players from the home side running towards and gathering at the visitors' dressing room door.
Morpeth staff and coaches are said to have kept Newton Aycliffe players back, with at least one member of the home club's staff also trying to keep players out.
Oliver and another staff member are also understood to have walked Morpeth players back to their cars after the match.
Munday said he "had never witnessed anything like it at a football match" and "applauded Newton Aycliffe's strong stance" in dealing with the matter internally.
However, he fears it could have an effect on the club's support.
"We are shocked and disgusted by what happened," he said.
"Morpeth Town is a very family-orientated football club as we encourage our juniors, free of charge to support the club - that grass-root support is the future of football.
"Unfortunately, we have had parents say that they will never take their children to away games again.
"We will try to encourage them back as we do feel that this is a one-off."
The BBC have contacted the FA for comment, but are yet to get a response.


New peak hourly trains between Aberystwyth and Shrewsbury will be among extra services to be funded by the Welsh government on the Cambrian and Heart of Wales rail lines.

Transport Minister Edwina Hart has announced the new services will create 20 new train crew and depot jobs.
The changes, which will be on an initial three-year trial basis, will come into place from May 2015.
Rail users welcomed the move, saying both lines provide "vital services".
On the Cambrian line, four new return services will operate between Aberystwyth and Shrewsbury from Monday to Saturday, with hourly services for peak morning and afternoon times.
There will also be two new return Sunday services and an improvement to evening services on the Cambrian coast between Barmouth and Pwllheli.
On the Heart of Wales line there will be extra journeys between Llandovery, Gowerton and Swansea, and between Llandrindod, Shrewsbury and Crewe from Monday to Friday.
Other return services will become more conveniently timed, and the Heart of Wales Line Forum will get £150,000 to explore the possibility of further improvements to the line.
Announcing the new services, Mrs Hart said: "I am very pleased that we have been able to secure the extra train services on these two popular lines.
"I recently commissioned a survey which clearly demonstrated the benefits to commuters, local businesses and university students of an hourly service on the Cambrian line."
The Cambrian Rail Implementation Group was formed by Mrs Hart to look into new services in mid Wales last November.
It included representatives of Network Rail, Arriva Trains Wales and Aberystwyth University.
It followed a report by The Shrewsbury Aberystwyth Railway Liaison Committee which said hourly services could boost employment and tourism.
Its report included 6,570 responses from residents, students and businesses in mid Wales, and also called for more trains on the coast line in the summer months.
The Welsh government announcement was welcomed by Mansel Williams, chair of the Shrewsbury Aberystwyth Railway Liaison Committee and Heart of Wales Line Forum.
He said: "Both the Cambrian and Heart of Wales lines provide a vital service for residents, commuters, tourists and students in the area.
"We received a very strong response to our survey about services on the Cambrian main and the coast railway lines, which backed up the support there has been locally for an hourly service, particularly in the commuting peaks.
"The Heart of Wales Line survey also highlighted the impracticality of commuting with the current timetable, particularly southwards into Swansea."
Hopes for an hourly service along the Cambrian line received a boost in February when Powys planners gave the go-ahead to close five crossings on the network between Carno and Talerddig.
The Network Rail project will also include replacing the crossings with two road bridges over the Aberystwyth to Shrewsbury line.


The struggling Maxim office park in Lanarkshire has been given a major boost with the announcement it is to let an entire block to the Scottish Environment Protection Agency (Sepa).

The agency is taking the 60,000 sq ft 'Maxim 6' building on a 20-year lease.
The move will allow Sepa to run several of its operations under one roof.
Maxim park was saved from financial collapse only a few months ago by the sale of Lloyds Banking Group debt to an American private equity investor.
The debt restructuring involved Cerberus Capital Management, a New York-based investment house.
The park, which offers 750,000 sq ft of office and retail space across 10 buildings on a prominent site by the M8 motorway, opened in 2007 but has secured few tenants until now.
David Gebbie, from commercial property asset managers Arisaig Property Partners, said the recent financial restructuring of Maxim had allowed Sepa and Maxim to achieve a leasing deal that previously could not have been achieved.
He added: "Both Maxim and Sepa have economically benefited from a review of the original terms without impacting the actual net present value of the lease.
"The news is a great boost for Maxim and the Lanarkshire area."
Sepa will relocate 350 staff to the office, including 200 from East Kilbride - where they are closing down two neighbouring offices - and others from Stirling and Perth as well as scientific staff from Edinburgh.
Sepa's headquarters will remain in Stirling.
Sepa chief executive Campbell Gemmell commented: "I am extremely pleased to be able to announce that Sepa has secured an excellent new facility, which will not only mean more efficient and effective environmental protection for Scotland, but which also provides better value for money for the taxpayer.
"It will provide the operational base for our regulatory teams for west central Scotland, an excellent working environment for several related national functions and a brand new, first class laboratory facility."


President-elect Donald Trump has chosen Congressman Ryan Zinke to lead the Department of the Interior.

The 55-year-old Montana Republican will oversee more than 20% of US federal land, including national parks such as Yellowstone and Yosemite.
Mr Zinke, a first-term lawmaker, was an early Trump supporter who endorsed the New York property mogul in May.
"America is the most beautiful country in the world and he is going to help keep it that way," Mr Trump said.
"As a former Navy SEAL, he has incredible leadership skills and an attitude of doing whatever it takes to win", Mr Trump continued.
He added that "he has built one of the strongest track records on championing regulatory relief, forest management, responsible energy development and public land issues".
Mr Zinke is the fourth military veteran to receive a post in Mr Trump's cabinet. He spent 23 years in the Navy where he served in Kosovo, Iraq and elsewhere.
Retired US Army three-star Lt Gen Michael Flynn is national security adviser, retired General James Mattis has been picked to lead the Defence Department and John Kelly, a retired four-star Marine general, was selected to run Homeland Security.
In a statement released by the Trump transition team, Mr Zinke said: "As someone who grew up in a logging and rail town and hiking in Glacier National Park, I am honored and humbled to be asked to serve Montana and America as Secretary of Interior.
"I look forward to making the Department of Interior and America great again. May God bless Montana, God bless America and God bless the troops who defend her."
As a member of the House of Representatives subcommittee on natural resources, Mr Zinke voted for legislation that would soften environmental protections on public land.
It is unclear if he supports opening up federal lands to more drilling and mining, which Mr Trump has pledged to do in his administration.
But Mr Zinke has bucked his party on the issue of privatisation or transfer of public lands to states, which he believes should remain under federal control.
He resigned as a delegate to the Republican nominating convention in July after the party platform called for giving states control over federal lands.
Public land makes up more than 30% of the state of Montana, according to the Montana Wilderness Association.
Mr Zinke shares that sentiment with the president-elect, who also said he thinks the government should retain ownership of public lands.
The Sierra Club, an environmental advocacy group, slammed the nomination, saying "in nominating Representative Zinke, President-elect Trump has once again chosen someone unsuited for the job at hand".
"Zinke is firmly in the past, clinging to plans to mine, drill and log public lands to benefit corporate polluters, supporting dangerous and dirty projects like the Keystone XL pipeline, and opposing efforts to clean up our air," the group wrote, urging senators to oppose the nomination.
The Department of the Interior, which employs more than 70,000 people, also manages the Bureau of Indian Affairs and tribal policy.
The department assisted in President Barack Obama's push to tackle climate change by curbing fossil fuel development in some areas.


Reflective paint is set to be put on Dartmoor's livestock in a bid to cut the number of animals being killed by vehicles.

The idea is from a project in Finland where reindeer antlers were painted.
Blue paint has been placed on privately-owned ponies to see how durable it is, with reflective beads to be added to the paint later.
Conservationists said motorists would not see the animal, but an "alien glow" which should slow them down.
The Dartmoor Livestock Protection Society (DLPS) scheme has been backed by the national park authority.
Karla McKechnie, livestock protection officer for DLPS, said about 60 animals had been killed on the roads across the moor so far this year, an increase on previous years.
She took the Finnish idea to a south-west manufacturer, from where she got complementary tins of paint to test its durability on the animals' coats.
She said two ponies have been painted and the reflective beads could be put on animals on the moor within months.
Source: Dartmoor National Park Authority/BBC News
Bosses plan to paint the livestock along their sides and above their bottoms and tails, "really to get as much on as possible", she said.
Ms McKechnie said it was "early days, but the trial was going well".
"Motorists will not be able to tell it's an animal, they'll just see this alien glow, which might be able to reduce the speed of these motorists," she added.
The charity, which plans to fund the project, although the exact cost is yet to be calculated, helps ponies, sheep and cattle on the moors.
Rob Steemson, Dartmoor National Park's head ranger, said the authority "fully supports the project to reduce the number of road deaths".
"These horrible incidents would not happen if motorists drove with greater care and anticipated that Dartmoor grazing stock regularly wander on to the roads."


A head teacher who failed to disclose her school caretaker husband's police caution is facing a classroom ban.

Sarah Cooke was principal of Foxhole Academy in St Austell where Peter Cooke carried out occasional maintenance.
A disciplinary panel found she did not tell bosses of a possible safeguarding issue relating to a 2012 police caution to Mr Cooke for stealing underwear.
The panel found she breached professional standards and recommended a prohibition order.
The education secretary is to make a final decision on the case in due course.
Mrs Cooke resigned after her husband of 30 years was arrested early last year, this time over an allegation of outraging public decency in front of a teenage boy.
The National College for Teaching and Leadership (NCTL) professional misconduct panel found Mrs Cooke had showed "a lax attitude" and "complete disregard" for safeguarding her pupils, and stated she was guilty of five charges of wrongdoing.
It found she had "displayed behaviour of serious dishonesty" in lying to her bosses that she had filled in child safeguarding paperwork.
She also failed to carry out proper staff background checks for both her husband and herself.
The panel was told Mrs Cooke failed to carry out a check for her husband, despite being reminded three times in the space of six months that it was her job to do so.
She was also found to have allowed her husband to continue working at the school, despite knowing of his police caution for theft.
Peter Cooper, NCTL panel chairman, said Mrs Cooke should have known that her husband "had the potential to pose a significant risk to the children in her care".
An allegation Mrs Cooke failed to disclose to employers that her husband was under investigation last year for outraging public decency was found not proven.
Mr Cooke, of Newquay, was given a suspended three-month jail term at Truro Crown Court in November after being found guilty of the offence.
The panel was told that he was seen by neighbours, a teenage boy and the boy's mother, watching pornography and masturbating in the garden.
Panel members decided his wife did not know the exact detail of the criminal inquiry at the time, but should have taken independent advice so a risk assessment could be undertaken.


Chesterfield have appointed Dean Saunders as their new manager on a two-year contract following Paul Cook's departure for Portsmouth.

Cook left the Spireites on Tuesday having guided them to the League One play-offs, where they lost to Preston.
Saunders, 50, ended the season in interim charge of Crawley but was unable to prevent them from being relegated to League Two.
The ex-Wales international previously managed Wrexham, Doncaster and Wolves.
Saunders told the club website: "It is a great opportunity as this is a club on the rise, run by good people, and I am inheriting a very good team from Paul Cook.
"Taking over now gives me a full pre-season to make a fresh start, put my plans in place and work with the squad, which is a great position to be in."
Crawley's relegation means Saunders has now suffered relegation in three of the last four seasons. He was in charge when Doncaster were relegated from the Championship in 2012 and suffered the same fate with Wolves the following year.
He took charge of the Red Devils on an interim basis in December after John Gregory stepped down to undergo major open heart surgery.
Saunders won eight of his 24 league games in charge but they suffered relegation on the last day of the season and Gregory then announced on Saturday that he would not be returning to the club.
Saunders faces a difficult task in succeeding Cook after he guided Chesterfield to the League Two title and a sixth-placed finish in League One in his two full seasons in charge.


The Home Office is investigating a disturbance at an immigration removal centre which began following the death of a detainee.

Staff at Morton Hall, in Swinderby, Lincolnshire, had to find a "place of safety" when about 30 men reportedly refused to go into their rooms.
The disorder was eventually brought under control on Saturday evening.
A Home Office spokesman said there were no reported injuries to staff or detainees.
Earlier, officers in riot gear were seen going into the site and there were reports alarms were sounding inside the complex.
Immigration and Security Minister James Brokenshire said an investigation was taking place following the man's death.
What is an immigration removal centre?
He said: "Our thoughts are with the family at this very sad time. Deaths in removal centres are rare but tragic events.
"We take our responsibilities towards detainees' health and welfare extremely seriously."
The man's death is the second at a UK immigration centre this year, after Christine Case died at Yarl's Wood in Bedfordshire in March.
Last year a report by HM Inspectorate of Prisons criticised staff for the inappropriate use of batons and handcuffs but said, overall,  Morton Hall was a "safe establishment" for detainees and security staff.
It is run by the Prison Service on behalf of the UK Border Agency.


A ninth body has been found in the wreckage of a Glasgow pub where a police helicopter crashed on Friday night, Police Scotland says.

It earlier named three dead helicopter crew as pilot David Traill, 51, and Police Constables Kirsty Nelis, 36, and 43-year-old Tony Collins.
Police have also named another of the six people who died in the Clutha bar as Samuel McGhee, 56, of Glasgow.
Gary Arthur, 48, of Paisley, was earlier named as one of the six.
Police Scotland said it could not rule out the possibility of more bodies being found.
The force's helicopter crashed into the pub as it was returning from an earlier operation at about 22:25 on Friday.
Deputy Chief Constable Rose Fitzpatrick, speaking at the crash scene early on Monday morning, said: "I can confirm that sadly a further body has tonight been located and removed from the scene."
She added: "Efforts are ongoing as we speak to establish the identity of the latest fatality.
She also named Mr McGhee.
"Our thoughts are with his family and friends tonight as they are with all those affected by this tragedy," she said.
Police Scotland's "absolute priority has been to locate the bodies of people who were within the pub at the time of the incident and recover them safely", she added.
"This process takes time as formal identification procedures have to take place before we can notify relatives and publicly confirm identities."
She said work would go on "throughout the night to stabilise the scene in order to continue to progress the search and recovery".
Her colleague, Chief Constable Sir Stephen House earlier paid tribute to the helicopter crew.
"Kirsty and Tony were members of the Police Scotland Operational Support Division," he said.
"They were part of the helicopter unit.
"Captain Dave Traill had worked with the police for over four years and was very much a part of our team."
Sir Stephen added: "I'd like to pay tribute to all of them and the work that they did over the years keeping people safe across Scotland.
"Both of the officers involved had previously been commended by the police for bravery and different acts."
Work is continuing to lift the wreckage of the helicopter from the roof of the pub. Sections of the rotor blade were hoisted away from the roof at about 10:30.
Sir Stephen said once the helicopter was completely removed from the scene, specialist personnel would be able to enter the pub and start completely searching, and clearing, the rubble.
It would not be until this was done that it would be possible to say for sure exactly how many people had died, he added.
Of the 32 people who were injured in the crash, 12 remain in hospital. Three of these casualties were being treated in intensive care, where their conditions were described as serious but stable.
Deputy First Minister Nicola Sturgeon visited Glasgow Royal Infirmary where seven of the survivors were being treated.
She said she had spoken to two patients who were "upset and traumatised".
"Both of them expressed concern for others and described themselves as being lucky to be alive," she said.
The deputy first minister also revealed that she was surprised to discover that she knew one of the survivors.
She said they both enjoyed a "nice chat" and it was nice to speak to someone who was at the crash scene and was now recovering.
On Saturday night, Police Scotland said in a statement that the body of Mr Arthur had been recovered.
Mr Arthur's daughter Chloe, 18, who has played for the Scotland women's football team and for Celtic women, took to Twitter to thank everyone for their kind thoughts and to pledge that she would make her much-loved father proud.
The under-19 forward for Celtic and Scotland tweeted: "RIP dad. you'll always mean the world to me, I promise to do you proud, I love you with all my heart.
"Thanks to everyone who has tweeted me, text me etc, means so much, I have the most amazing friends ever."
Mr Arthur was a regular on the sidelines watching his daughter play at matches, according to Celtic women's manager David Haley.
He said: "It is a tragedy that Chloe's father was one of eight innocent victims in this terrible accident - he was regularly seen at Celtic matches, watching his daughter.
"Chloe and her family have the full support of everyone at Celtic and across the women's game at this very sad time."
A minute's silence will be held before Celtic's Scottish Cup tie against Hearts at Tynecastle.
'Beautiful friend'
Celtic FC and the Scottish Football Association also sent their condolences.
Social network tributes have been paid to the other victims.
A post on the Facebook page of Mr Traill's cousin Heather Lawson read: "RIP David Traill my lovely big cousin away far too soon xxx".
Many of Mrs Nelis's friends changed their profile pictures to a black square cut across by a thin blue line in remembrance.
Andrina Romano said: "For my beautiful friend Kirsty and all others involved. You will never be forgotten and I will miss you every day. RIP."
Brian Docherty, chairman of the Scottish Police Federation, told BBC Radio Scotland the process of identifying and officially naming victims was taking time because it was a "very difficult balancing act".
He said: "There are formal identification processes to follow, so unfortunately we have to make sure we follow due process or we could leave ourselves being criticised very heavily by the families who have unfortunately lost a loved one in this incident."
The BBC's Scotland correspondent Colin Blane said emergency teams working through the wreckage had two main purposes.
They wanted to be sure they had located everyone who might have been trapped inside and they wanted to recover as much of the police helicopter as they could to help find out what went wrong.
Aviation expert Chris Yates told the BBC that after the helicopter was lifted it would be moved to a secure site for detailed investigation.
A special service to remember the victims of the crash was held at Glasgow Cathedral.
Police Scotland Chief Constable Sir Stephen House attended along with Nicola Sturgeon, Justice Secretary Kenny MacAskill and members of the emergency services.
Meanwhile, officers from Police Scotland's major investigations team have asked for any footage of the incident to be emailed to: glasgowhelicopterincident@scotland.pnn.police.uk
Scottish First Minister Alex Salmond said the crash was the first major test of Scotland's new national police service and national fire and rescue services.
"I think, along with their colleagues in the ambulance and heath service, everyone knows and understands just how magnificent that response has been," he said.
In a separate inquiry, the Air Accidents Investigation Branch (AAIB) will try to establish what caused the crash.
Its team will be assisted by experts from Eurocopter, which manufactured the EC135 T2 aircraft.
Prof Graham Braithwaite, an air accident expert at Cranfield University, said the crash investigation could take more than a year.
He said: "If it's the Air Accidents Investigation Branch investigation then they're doing it, not to allocate blame or liability, but to try to find out how to make these aircraft safer in the future, so that can take many months."
David Learmount, from the aviation news website, Flight Global, said the crash looked likely to have been caused by a mechanical failure.
"We can deduce a fair amount about the nature of the problem that the pilot faced by the fact that this aircraft ended up hitting a pub," he said.
"If the pilot had had any control at all, he would have aimed it away from a building."
Helicopter operator Bond Air Services will assist Police Scotland and the AAIB with their investigations.
The Clutha: 'Very much a family bar'
'Utter disbelief' in Glasgow
The Clutha, in Stockwell Street by the River Clyde, was packed with about 120 people listening to live music when the helicopter crashed on to the roof.
Eyewitnesses outside described how the aircraft "fell like a stone".
Others described people working together to get out of the pub aided by others who were in the area.
Alleena Coupe, who was in the pub, told BBC Radio 5 live's Stephen Nolan: "I heard this 'whoosh' sound like when you take the seal off something, then this cloud of dust came down and, within five seconds, nobody could see anything."
She said she had a torch with her which she used to guide people out of the pub.
"The dust was choking, it burned our throats," she added. "People were running about and panicking while everyone was trying to help get anyone out."
Stand-up comedian Gary Faulds, meanwhile, told BBC News he had dropped his mother off at the pub shortly before the accident.
"My mum had just got inside and was hanging her coat up in a little alcove by the left door as you go into the bar when the crash happened.
"She said she thought it was a bomb going off because you never imagine it is a helicopter."
Both his mother and his aunt, who had 20 stitches to the back of her head, had been treated - and released - from hospital, he said.
"I've heard about the deaths so I guess they were one of the lucky ones," he added.
What do we know about crash helicopter?
Within the city, efforts continue to help survivors and the bereaved.
Glasgow City Council is operating a family reception centre, at 40 John Street, to help those affected.
The authority has also opened a book of condolence for people to sign at the City Chambers.
The Police Scotland Casualty Bureau number is 0800 092 0410 - for those concerned about relatives.
Elsewhere, flags are flying at half-mast across the city and on Scottish government buildings.
A special BBC Scotland documentary, The Crash That Shook Scotland, will be broadcast on BBC 1 Scotland at 22:35 on Monday.


A man tried to buy ricin from the "dark web" after the idea was "implanted in his brain" from watching the Breaking Bad television series, a court heard.

Mohammed Ali, of Prescot Road, Liverpool, is accused of attempting to possess a chemical weapon.
The father of two, 31, has denied the charge at the Old Bailey in London.
Using an online alias, Ali allegedly tried to order 500mg of the deadly toxin, the jury was told, which would have been enough to kill 1,400 people.
As "Weirdos 0000", Ali contacted a man on the black market and placed an order for the ricin, the court heard.
He went on to negotiate the deal in encrypted exchanges unaware the United States-based 'dealer' was actually an FBI agent who alerted the British authorities.
On 10 February, he took delivery of a toy car with "special batteries" at the home he shared with his wife and two young sons.
But instead of ricin, the five concealed packets contained a harmless powder and Ali was arrested.
The court has been told that the Bolton-born computer software programmer has displayed many traits of Asperger's syndrome.
Under cross-examination, defence clinical psychologist Alison Beck said: "I think that so far as I understand it, Mr Ali was motivated with pushing the boundaries of what was possible with the technology.
"The relevance of the dark net was to procure ricin and that idea was implanted in his brain having watched the series Breaking Bad."
Ali denies a charge of attempting to possess a chemical weapon between 10 January and 12 February.
The trial continues.


One of the creators of Spitting Image has said he does not believe any of the television programmes broadcast in the UK today are truly satirical.

John Lloyd, who also produced QI and Blackadder, said BBC Two's Mock the Week was merely rude.
BBC One's Have I Got News for You provided "great remarks", he said, but there were no "considered" satires.
But Ian Hislop, the editor of Private Eye who was a writer on Spitting Image, said Lloyd was "unduly pessimistic".
Speaking to BBC Radio 4's the World at One, Lloyd said: "I don't see anything I would really call satire on television at the moment.
"Mock the Week can be very funny, but it's just rude boys, isn't it, poking fun at everybody.
"In the 1980s it was conviction politics, the Tories particularly, and Spitting Image was a conviction television programme.
"And it's interesting you don't get either now. There are very few conviction politicians it seems to me and very little conviction television."
A lot of the joy had gone out of television, he said.
This year marks the 30th anniversary of the launch of Spitting Image.
At its peak the show, broadcast between 1984 and 1996, drew audiences of 15 million people to ITV.
Hislop said: "I think Lloyd's being unduly pessimistic. I think satire has a tendency to break out all over the place."
He cited the work of Armando Iannucci, Chris Morris and Charlie Brooker as more recent examples of successful TV satire.
Spitting Image was, Hislop said, a Punch and Judy affair. "Essentially the puppets couldn't really deliver a line," he said.
"They looked great but they couldn't act."
In many of the sketches he created with co-writer Nick Newman: "We just wrote at the bottom: 'Puppets hit each other over head.'"
Satire was still available on television, said Hislop, but it was presented differently.
"Have I Got News for You is a sort of long-running soap opera and panel show but we manage to get some satire into it. There are other shows that do it as well.
"I think the days when a broadcaster said: 'This is satire now. It's That Was the Week That Was. Put on your dinner jackets and listen.' - You can't really do that any more."
Commentators suggested satire was dead on television in the 1960s after That Was the Week That Was - a satirical show starring David Frost - came to an end on British television.
"I think you have to be careful not to be sort of grumpy old man with a misty-eyed view of how great you were in the past and I don't want to be that," said Hislop.
"I was lucky enough to start work at Private Eye with people who had worked on That Was the Week That Was, and I used to say: 'That was amazing,' and they said: 'It wasn't that good.'
"These things are easily romanticised."


A man has died of severe burns after coming into contact with an electricity cable while jogging.

Dr James Kew, 41, was pronounced dead at the scene after emergency services were called to a field in Newport, Essex, at 20:40 BST on Tuesday.
Dr Kew, of Radwinter Road, Ashdon, was jogging with three other people when he struck the cable. Two were treated for minor electric shock injuries.
It is thought the 11,000-volt cable was hanging across a path.
Electricity firm UK Power Networks was called by the fire service to isolate power to the cable and an area of wheat field was cordoned off.
A police spokesman said the Health and Safety Executive had been informed of the death and a joint investigation with Essex fire service was under way.
A spokeswoman for UK Power Networks said it was "helping with an investigation" and would not comment on reports locally suggesting the low-hanging cable had been reported earlier in the evening.
Dr Kew died two days before his 42nd birthday.
He was a director of biology in the research department at GlaxoSmithKline in Stevenage, Hertfordshire, since 2010.
He had a BSc in biological sciences from the University of Exeter and a PhD in developmental neuroscience from the University of Cambridge.
In a statement, GlaxoSmithKline said: "James Kew was a respected scientist and valued colleague in our research and development organisation.
"Our thoughts are with his friends, family and his GSK colleagues at this extremely difficult time."
Dr Kew was also a lead member of the Saffron Striders running club, ranking first out of 58 in their 2012 championship.
The club said he completed this year's London Marathon in three hours and five minutes.
Club chairman Nigel Coates said: "He was a very popular member of the Striders who will be deeply missed.
"Everyone at the club is absolutely devastated by James's death and our thoughts go to his family at this incredibly difficult time.
"We would like to thank the emergency services who attended the scene last night."
He added Dr Kew was a "quiet and unassuming" person.
The runner also played for Bishops Stortford Hockey Club, who tweeted: "Very sad news about 4th XI and Vets player James Kew who sadly died in a freak accident whilst running yesterday."
Peter Ascot, who lives in Newport, was out walking with a group of 10 people at about 18:30 BST on Tuesday.
He said: "We saw the cable hanging low and almost touching the wheat. We all remarked on it at the time.
"I woke up this morning and saw what happened. I feel absolutely dreadful that I didn't report it - you can't help feeling you could have done more.
"It's unbelievable this has happened. It's absolutely devastating."


Three people have been charged with a number of drug offences following the seizure of cannabis with a street value of £380,000.

Police arrested a 48-year-old man and two women, aged 29 and 63, after stopping two vehicles in Ferguson Drive, Lisburn, on Tuesday.
They have been charged with offences including possessing class B drugs with intent to supply.
They are due to appear at Lisburn Magistrates' Court on Thursday.


A BBC TV reporter was the victim of a "witch-hunt" after blowing the whistle on political interference, a tribunal has heard.

Sally Chidzoy said she was targeted after raising concerns when an MP appeared to convince a senior colleague to drop one of her stories.
She further alleges she was "falsely imprisoned" by management during an attempt to seize her phone.
Ms Chidzoy also claims she was sexually discriminated against and victimised.
The tribunal in Cambridge was told Ms Chidzoy, who works as BBC Look East's home affairs correspondent, had been investigating East of England Ambulance Service boss Anthony Marsh's salary package.
She said the story was dropped after assistant editor Steve Silk received a late-night email from then-Liberal Democrat health minister Norman Lamb in July 2014.
Sent from a private account, it noted Mr Lamb's "real concern about the potential damage" the story could have on the service.
Giving evidence, Ms Chidzoy said she had discovered a "very close" relationship between Mr Lamb and Dr Marsh and she felt the MP was "attempting, in my view, to stop a broadcast".
"He should not be doing this and leaning on the BBC and its duty to be impartial and independent.
"[It was] a direct attempt to interfere with an ongoing piece that had not yet been broadcast."
Representing the BBC, Sophie Belgrave disputed the suggestion Mr Silk had been influenced by the email, saying he would have done it in a "clandestine" way had this been the case.
She said: "If he was going to give in to political interference from Norman Lamb on the sly, they would just do it."
Disciplinary proceedings were launched against Ms Chidzoy after she raised the issue of the MP's interference and after an email from Mr Lamb to Mr Silk was leaked to a Sunday newspaper.
Bosses subsequently attempted to seize her phone and "falsely imprisoned" her at a meeting in September 2014, the tribunal was told.
Ms Chidzoy said she investigated another story about the Centre for Business and Public Sector Ethics, which was receiving money from the Chinese government.
She was informed BBC Look East editor Nikki O'Donnell was the "organisation's press spokesperson", the tribunal was told.
Ms Chidzoy said: "The problems I encountered involved what I believe is internal corruption and poor management."
She also alleges she was subjected to a covert investigation by ex-Met police officers at the BBC investigation unit while the proceedings were ongoing.
The tribunal continues.


Olufela Olomola's brace helped Yeovil to a home win over Accrington in League Two.

Kayden Jackson got the opener for Stanley in the 12th minute with an easy tap-in after a Billy Kee shot from distance was parried into his path.
The Glovers made it 1-1 on 26 minutes when Olomola broke into the area to find Otis Khan and, when his shot was blocked, the forward was on hand to score.
Having already hit the bar, Francois Zoko then gave the hosts the lead in the 38th minute as the Ivorian turned in a knock-down at the second attempt.
Less than a minute later it was 3-1 when a long ball eliminated the entire Accrington defence and Olomola did well to loft it over the onrushing Aaron Chapman.
The visitors were given a lifeline after 53 minutes when a mistake allowed Jackson in to score again, but despite dominating the second half they could not find an equaliser.
Report supplied by the Press Association.
Match ends, Yeovil Town 3, Accrington Stanley 2.
Second Half ends, Yeovil Town 3, Accrington Stanley 2.
Seamus Conneely (Accrington Stanley) wins a free kick in the defensive half.
Foul by Rhys Browne (Yeovil Town).
Attempt missed. Jordan Clark (Accrington Stanley) header from very close range misses to the right.
Attempt missed. Mekhi Leacock-McLeod (Accrington Stanley) right footed shot from outside the box is close, but misses to the right.
Attempt missed. Francois Zoko (Yeovil Town) right footed shot from outside the box is close, but misses the top left corner.
Substitution, Accrington Stanley. Mekhi Leacock-McLeod replaces Tom Dallison.
Corner,  Yeovil Town. Conceded by Aaron Chapman.
Attempt saved. Otis Khan (Yeovil Town) right footed shot from the right side of the box is saved in the top left corner.
Corner,  Accrington Stanley. Conceded by Omar Sowunmi.
Janoi Donacien (Accrington Stanley) is shown the yellow card for a bad foul.
Foul by Janoi Donacien (Accrington Stanley).
Sam Surridge (Yeovil Town) wins a free kick in the defensive half.
Attempt missed. Sean McConville (Accrington Stanley) header from the centre of the box misses to the right.
Substitution, Yeovil Town. Sam Surridge replaces Olufela Olomola.
Attempt saved. Jordan Clark (Accrington Stanley) left footed shot from outside the box is saved in the centre of the goal.
Foul by Sean McConville (Accrington Stanley).
James Bailey (Yeovil Town) wins a free kick in the attacking half.
Corner,  Accrington Stanley. Conceded by Bevis Mugabi.
Billy Kee (Accrington Stanley) wins a free kick in the attacking half.
Foul by Omar Sowunmi (Yeovil Town).
Foul by Connor Smith (Yeovil Town).
Billy Kee (Accrington Stanley) wins a free kick in the attacking half.
Foul by Rhys Browne (Yeovil Town).
Liam Nolan (Accrington Stanley) wins a free kick in the attacking half.
Tom Dallison (Accrington Stanley) is shown the yellow card for hand ball.
Hand ball by Tom Dallison (Accrington Stanley).
Nathan Smith (Yeovil Town) wins a free kick in the defensive half.
Foul by Janoi Donacien (Accrington Stanley).
Corner,  Accrington Stanley. Conceded by Omar Sowunmi.
Corner,  Accrington Stanley. Conceded by Artur Krysiak.
Attempt saved. Mark Hughes (Accrington Stanley) header from the centre of the box is saved in the bottom left corner.
Corner,  Accrington Stanley. Conceded by Artur Krysiak.
Attempt saved. Billy Kee (Accrington Stanley) header from the centre of the box is saved in the centre of the goal.
Corner,  Accrington Stanley. Conceded by Omar Sowunmi.
Corner,  Accrington Stanley. Conceded by Otis Khan.
Corner,  Accrington Stanley. Conceded by Omar Sowunmi.
Attempt missed. Seamus Conneely (Accrington Stanley) right footed shot from outside the box is too high.
Foul by Connor Smith (Yeovil Town).


Double Olympic champion Alistair Brownlee marked his debut in long-distance triathlons with victory in an Ironman 70.3 event in Gran Canaria.

The 28-year-old won in four hours three minutes nine seconds, more than eight minutes faster than Belgium's Pieter Heemeryck, with fellow Briton Mark Buckingham third.
In the women's race, Emma Pallant claimed victory from fellow Briton Lucy Charles, finishing in 4:35:15.
Switzerland's Daniela Ryf was third.
The race in the Canary Islands involved swimming 1.9km, cycling 90km and running a half-marathon (13.1 miles or 21.09km). The Ironman 70.3 event is half the regular Ironman distance.
The men's Olympic triathlon - which Brownlee won in 2012 and 2016 - involves a 1.5km swim, a 40km cycle and 10km run.


Africa's new top ranked nation, Cape Verde, officially confirmed Felisberto Cardoso as their new coach as they announced their squad for the 2017 Africa Cup of Nations qualifiers against Morocco later this month.

Cardoso - better known as 'Beto' - had been named acting coach in January after the departure of the Portuguese Rui Aguas in a spat over unpaid wages.
Beto's permanent appointment was confirmed at a news conference in Praia, where Jimmy Barros and Bassano were named the team's new assistants.
Beto had been assistant to former Portugal international Rui Aguas, who took Cape Verde to the last Nations Cup finals in Equatorial Guinea where they were eliminated after the opening group phase despite not losing a match.
The island archipelago, one of the smallest countries on the continent, took over as the top ranked African team in the latest FIFA rankings with Beto telling reporters he understood the "increased responsibility" on the team.
He named a pre-selection of 33 players for the two matches against Morocco, who will also have a new coach in Herve Renard.
The Tubaroes Azul (Blue Sharks) have called up Dutch-born attacker Jerson Cabral from Twente Enschede for the first time. The 25-year-old comes from the large Cape Verdian community in Rotterdam and previously played at Feyenoord. He won caps for the Netherlands at under-17, U-19 and U-21 level.
Cape Verde's squad will be cut to 22 before the match in Praia on 26 March. The two teams face each other again three days later in Agadir.
Cape Verde lead Morocco on goal difference only at the top of Group G with the pair both winning their opening two qualifiers against Libya and Sao Tome e Principe.
Cape Verde provisional squad:
Goalkeepers: Nilson (GD Bairro), Ivan Somada (Gil Vicente, Portugal), Vozinha (FC Zimbru, Moldovia)
Defenders: Carlitos (Omonia Nicosia, Cyprus), Fernando Varela (Steaua Bucharest, Romania), Gege (Arouca, Portugal), Jeffry Fortes (Dordrecht, Netherlands), Kay (Universitat Craiova, Romania), Kiki Balack (Mafra, Portugal), Nivaldo (FK Teplice, Czech Republic), Steven Fortes (Le Havre, France), Stopira (Videoton, Hungary), Tiago (Belenenses, Portugal)
Midfielders: Babanco (Estoril, Portugal), Calú (FC Zimbru, Moldovia), Jamiro Monteiro (Cambuur Leeuwarden, Netherlands), Leleco (Oliveirense, Portugal), Marco Soares (AEL Limassol, Cyprus), Nuno Rocha (Universitat Craiova, Romania), Platini (ACS Poli Timisoara, Romania), Semedo (Feirense, Portugal), Stenio (Cherno More Varna, Bulgaria), Tom (Oriental, Portugal), Tony Varela (Al Jahra, Kuwait)
Strikers: Djaniny (Santos Laguna, Mexico), Garry Rodrigues (PAOK Salonika, Greece), Heldon (Rio Ave, Portugal), Jerson Cabral (Twente Enschede), Júlio Tavares (Dijon, France), Kuka (Rio Ave, Portugal), Odair Fortes (Stade Reims, France), Ryan Mendes (Nottingham Forest, England), Zé Luis (Spartak Moscow, Russia)


A fisherman is celebrating after landing the biggest cod ever caught by a British angler.

Bert Williams, 71, from Prenton, Wirral, caught the 93lb fish in the sea off Norway.
Mr Williams told the BBC he initially thought he had caught a dolphin and it took two anglers more than 25 minutes to land the fish off Soroya, Norway.
The catch is about 10lb off the world record for cod.
Shortly before, he had snagged his fishing line on the boat's engine and thought he'd done that again or "landed a dolphin" as a pod had just passed the boat.
Mr Williams, who began fishing when he was six years old, said: "To get the thing out of the water, I had to pace myself. I wouldn't have been able to lift it in on my own."
He said: "Two of the guides on the fishing trip helped lift it into the boat and it took 25 minutes."
Despite its size, Mr Williams said: "I have caught a marlin bigger - it was 180lb."
As well as being the biggest cod landed by a British angler, it is the biggest for a disabled angler - Mr Williams has a heart condition.
The world cod record, of about 104lbs, is held by a Swedish angler.
Paul Stevens, a guide who organised the trip with Sportquest holidays, said: "The previous day, I caught an 84lb cod," he said. "I held the British record for 24 hours!"
Mr Stevens described the atmosphere on the boat as "electric". "Everyone was buzzing it didn't matter who had caught it - it was just amazing to see such a big fish."
The record-breaking fish, which died after it was reeled in, will be moulded into a fibreglass replica and mounted at the firm's offices in Norfolk.


Chinese prosecutors have formally filed charges against a British man and his wife linked to the GlaxoSmithKline bribery claims, state media say.

Peter Humphrey and his wife Yu Ying Zeng, an American national, are charged with illegally obtaining private information, Xinhua news agency said.
The pair were arrested in August 2013.
Mr Humphrey's company, ChinaWhys, was hired by GlaxoSmithKline China, which is embroiled in controversy over alleged systematic bribery of doctors.
Prosecutors say the couple "illegally trafficked a huge amount of personal information on Chinese citizens" for profit, Xinhua reported.
They obtained this information by "secret photography, infiltration or tailing after someone", it said.
"Based on the information, the couple compiled so-called 'reports' and sold them at high prices to their clients, most of which are China-based multinational corporations, including GSK China," it said.
Local courts "will hold [a] hearing about the case soon", the agency added.
•December 2012 - Vivian Shi Wen dismissed from GSK
•January 2013 - Email sent to GSK boss alleging bribery, with sex tape featuring China chief Mark Reilly attached
•April 2013 - Peter Humphrey hired to investigate
•July 2013 - Police detain four GSK employees
•Mr Humphrey and his wife arrested for allegedly buying and selling personal information - no link made with GSK case
•May 2014 -  Chinese authorities accuse Mr Reilly of overseeing bribery network
•July 2014 - China says Peter Humphrey and wife will be tried in secret
In a statement earlier this month, GSK said that its China operation hired ChinaWhys in April 2013 "to conduct an investigation following a serious breach of privacy and security related to the company's China general manager".
This is understood to relate to a sex tape said to have shown the general manager, Mark Reilly, who said the footage was filmed without his knowledge or consent.
The video was sent to GSK's London-based CEO Andrew Witty with an email accusing Mr Reilly of being behind systematic corruption in the company's China operation.
GSK suspected a former senior staff member, Vivian Shi Wen, who was dismissed at the end of 2012, had sent the email. ChinaWhys was also asked to find out how the video had been filmed and who was behind it.
Ms Shi has previously denied being the GSK whistleblower. Attempts by the BBC to reach her have been unsuccessful.
Mr Reilly is currently being investigated by Chinese authorities, as are at least two other senior GSK China executives. He is alleged to have pressed his sales team to bribe doctors, hospital officials and health institutions to increase sales of GSK products.
He is currently effectively detained in China, and has made no recent comment.
GSK has described the allegations as "deeply concerning".
"We are learning lessons from this situation and we are determined to take all actions necessary as a result," it said in the statement.


The cash-strapped Greek government has been ordered by the European Court to pay €10m (£8.4m; $11m) and another €30,000 per day for not following rules on disposing of rubbish.

As much as 80% of waste ends up at Greek landfill sites, according to a 2010 report.
The European Court of Justice (ECJ) said the government had not complied with several deadlines to improve.
Greece's failure risked harming human health and the environment, it said.
The government has struggled to maintain public services amid a debt crisis that has prompted three international bailouts.
Greece now owes its creditors more than €300bn - about 180% of its annual economic output (GDP) - and is looking to secure debt relief.
The latest bailout, worth up to €86bn, is dependant on a series of political reforms that ministers have been slow to introduce. Although part of it was handed over during the summer, EU diplomats are reportedly unhappy that little progress has been made in privatising state assets.
Mounds of filth on a Greek island paradise
Improving waste management has long been identified by the EU as a problem for Greece, with illegal landfills blighting the countryside.
The ECJ, the highest EU court, ruled in 2009 that Greece had failed to carry out new rules on rubbish, hazardous waste and landfill and took further action after the government in Athens failed to meet its 2013 deadline.
In its ruling on Wednesday, the court said Greece's failure to meet its obligations was "particularly serious in so far as it is liable to directly endanger human health and to harm the environment".
Not only should Greece pay a lump sum fine of €10m, it ruled, but it should also pay a daily penalty payment of €30,000 "payable from today".


Republic of Ireland will face Bosnia-Herzegovina in a two-legged play-off to qualify for Euro 2016.

Martin O'Neill's side play the first leg away on 13 November, with the return tie three days later.
The Republic could have secured automatic qualification from Group D with a 2-2 draw in Poland earlier this month but lost 2-1.
In the three other play-off matches, Ukraine play Slovenia, Sweden face Denmark, while Norway take on Hungary.
Bosnia finished third in Group B behind Belgium and Wales, drawing 0-0 against Chris Coleman's side in Cardiff before winning 2-0 at home.
"If there's any slight advantage to be had, it's maybe that the second game will be in Dublin," O'Neill said.
"We will go for it and give it everything we've got. We had terrific results against Germany - the draw out in Germany and a home win - and because that's so recent we can draw real confidence from it."
The Republic's only previous meeting with Bosnia is a 1-0 friendly win in 2012, when Shane Long scored the decisive goal.
They reached Euro 2012 via the play-offs, with the side then managed by Giovanni Trapattoni beating Estonia 5-1 over two legs.
But in November 2009 they were beaten in a play-off to reach the 2010 World Cup by France, who went through with a goal which should have been disallowed for a Thierry Henry handball.


The Welsh Assembly has matured into a fully-fledged parliament, Welsh Secretary Alun Cairns has said, as new devolved powers come into force.

They increase borrowing powers for Wales and allow Welsh and UK ministers to reach legal agreement on water flowing across the border with England.
Changes under the Wales Act also mean the assembly could change its name to Welsh Parliament if members wished.
But some AMs have said the legislation claws back powers in some areas.
In November, Mr Cairns described ending his ability to block some laws made in Wales about water as putting right a "long outstanding injustice" 50 years after the flooding of a Gwynedd village to create the Tryweryn reservoir to supply Liverpool.
The Welsh Government can now borrow up to Â£1bn for infrastructure projects, rather than the current Â£500m.
Other measures in the act that now apply include the reaffirming of the assembly and Welsh Government as permanent features of the British political landscape.
It also enshrines the convention that Westminster will not normally pass laws on devolved matters without permission from AMs.
"From today, the assembly can decide on a new title if that's what assembly members want," Mr Cairns said.
"I and my successors will no longer be entitled to a seat in the assembly, nor will we be required to give an annual address to the assembly on the Queen's Speech.
"Together, these changes reflect the coming of age of the devolved institutions in Wales and mark the beginning of the transition to the new settlement that the Wales Act will put in place."
The powers came into force automatically on Friday, two months after the Wales Bill received Royal Assent on 31 January.
The date when many of the act's other provisions will take effect has not yet been decided.
They include changing the way the assembly's powers are defined to a "reserved powers" model.
This would specify what Westminster controls, with everything else assumed to be the responsibility of Cardiff Bay,
The current system lists what is a matter for the assembly, with other powers deemed to belong to the UK Parliament.
Some Welsh politicians have claimed the reserved powers model actually rolls back devolution in some areas.
Mr Cairns will consult the Welsh Government and the assembly's Presiding Officer Elin Jones on timescales.
Agreement has also yet to be reached on when powers to vary rates of income tax - included in the 2014 Wales Act - will be used.


Former Birmingham City boss Steve Bruce has held talks with Aston Villa and he remains favourite to fill their managerial vacancy.

Villa sacked Roberto di Matteo on Monday, with the club 19th in the Championship and winless in nine games.
Bruce, 55, has been without a club since leaving Hull City, but was interviewed by the Football Association for the England job in July.
He has won promotion to the Premier League four times as a manager.
Di Matteo's assistant Steve Clarke remains in caretaker charge at Villa, and the club's next match is at home to West Midlands rivals Wolverhampton Wanderers on 15 October.
Former Birmingham midfielder Robbie Savage, who played under Bruce at St Andrew's, described him as the "right man" to take over at Villa Park.
Burnley manager Sean Dyche, Ipswich Town boss Mick McCarthy, Huddersfield Town manager David Wagner and Bristol City's Lee Johnson have all also been linked with the Villa job, but Wagner and Johnson have ruled themselves out of the running.
"Steve Bruce has had exploratory talks three times in the past 48 hours with Aston Villa, hardening up the fact that he's now odds-on for the manager's job.
"Keith Wyness, Villa's chief executive, has been charged with talking to Bruce. The last conversation was a 20-minute phone call on Friday.
"Wyness told him 'the process' was continuing and that he'd get back to Bruce.
"Villa's technical director Steve Round - one of a trio charged with drawing up a shortlist for the owner, Dr Tony Xia - has yet to meet Bruce for specific discussions about Bruce's proposed backroom staff and other football issues, but Round is an admirer.
"Caretaker boss Steve Clarke remains in the frame, with the Villa recruitment team unwilling to blame him for Di Matteo's unimpressive tenure which led to his sacking."
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Sale fought off a second-half fightback from Newcastle, led by Vereniki Goneva's hat-trick, to earn their first Premiership win since October.

With Newcastle leading 24-23 six minutes from time, Will Addison kicked his third penalty to secure victory.
Early tries from Falcons' Juan Pablo Socino and Goneva were cancelled out by Denny Solomona and Byron McGuigan scores as Sale led 18-12 at the break.
Fiji wing Goneva touched down twice again before Addison's winning kick.
Sale, who lost 10 straight games in all competitions from mid-November to mid-January, are now 11 points clear of bottom side Bristol - who they beat in their last league win on 30 October.
Goneva gave Sale a scare after Bryn Evans' try put the hosts 23-12 in front, as he showed all of his outstanding pace to race in from 60 metres before intercepting once again moments later to score in the left corner for his hat-trick.
The Fijian's third and Newcastle's fourth of the night, earned them a bonus point which moved them above Gloucester into eighth in the table.
But the Falcons could not hold on for their seventh Premiership win of the campaign.
Sale director of rugby Steve Diamond:
"We stuck to our guns, we were always trying to play rugby, we went down the shortside and they got two interceptions, but we're not going to say anything bad about that.
"That's how we want to be playing. The scrum was good all night, it became dominant in the last 15 minutes and we got the penalty to win it.
"We've played well since Christmas if I'm honest. We lost to Bristol in a game we should never have lost and we were hard done by down in Harlequins."
Newcastle director of rugby Dean Richards:
"We struggled to get into their half in the first half, even though we scored a couple of nice tries. In the second half we had a little bit more territory but we probably didn't play as well as we should have done.
"It wasn't just the discipline of giving penalties away at silly times, it's the discipline to get into your own shape, accurately execute things and with that we lacked that discipline to execute."
Sale: Haley; Solomona, James, Jennings, Addison (capt); MacGinty, Phillips; Harrison, Webber, Aulika, Evans, Mills, Neild, Lund, Ioane.
Replacements: B Curry, Flynn, Longbottom, Nott, Seymour, Stringer, Leota, McGuigan.
Newcastle: Tait; Agulla, Harris, Socino, Goneva; Hodgson, Takulua; Vickers, Lawson, Welsh, Green, Robinson, Wilson, Welch (capt), Fonua
Replacements: Cooper, Harris, Wilson, Olmstead, Latu, Egerton, Delany, Waldouck
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A grant covering Welsh students' tuition fees should be replaced with support for living costs instead, a review of university finance has said.

All students would receive £1,000 a year before a means tested grant, according to an expert panel led by Prof Sir Ian Diamond.
A student from a family on average income could receive £7,000 a year.
But the current £5,100 grant towards tuition fees would be replaced by loans.
The proposals mean:
Education Secretary Kirsty Williams said she endorsed the underlying principles and will now look into the detail of how they can be implemented.
No date has been given as to when new arrangements would start from although it is thought that the earliest they could be introduced is 2018/19.
The changes come amid concerns the current system is unaffordable.
Prof Diamond said higher education funding needed to be a "partnership between wider society and the individual".
He added: "In contrast to England, where maintenance support for students will be based on loans, we propose a significant universal element of maintenance support for full-time students."
Prof Diamond, vice-chancellor of the University of Aberdeen, said it would mean students from Wales would face a "significantly lower average level of debt on leaving university than those from England."
Ministers have maintained that living costs rather than fees - which can be paid back over time after students start work - are a bigger barrier to poorer students going to university.
Ms Williams said: "We want to make sure that those who wish to go on to university are able to.
"The fear of not being able to meet the cost of living on a daily basis puts many off, not the prospect of paying back loans after they are in work.
"This system addresses that issue head on, but will also mean making tough decisions to make sure the system is sustainable in the long-term."
Welsh students currently leave university with less debt on average than their English counterparts.
Figures from the Student Loans Company show that the average loan balance for Welsh students who started repayments in 2015/16 was £16,120 - much lower than the £24,640 for English students.
Since 2012, a significant portion of Welsh students' fees have been paid for by the Welsh government, wherever they study in the UK.
Universities can charge a maximum of £9,000 for a full-time undergraduate course but Welsh students only cover the first £3,900.
The rest has been paid for by the taxpayer - at a cost of £237m in 2015-16.
Universities have argued that Welsh higher education loses out on tens of millions of pounds in grants paid to English universities, through the fees of students who go over the border to study.
They had called for the tuition fee grant to be scrapped, and subsidies focused on the poorest students.
The National Union of Students (NUS) in Wales said: "We are sure that doing more to support people to get into university by helping with their immediate costs is a positive step forward".
Universities Wales, which represents higher education institutions, said it would also allow universities to be sustainable into the future, including funding for higher cost subjects like medicine and for research.
Wales would also be the first UK nation to offer maintenance and tuition fee support for students right though into post graduate study.
"That's extremely progressive and a unique opportunity for Wales," Universities Wales chairman Prof Colin Riordan said.
The policy as a whole is thought to be cost neutral compared to the current system, but the changes in undergraduate study could save the Welsh Government around £100m a year.
STUDENT FINANCE: CRIB SHEET
Name: Leah Williams
Age: 19
Where are you from? Cardigan
What year and what are you studying? Second year politics and international relations, Cardiff University
How are your tuition fees paid for - do you get a grant and have you taken out a tuition fees loan too? I received a grant and I've taken out a loan. I certainly would not have gone to university without the grant from the Welsh Government.
Do you receive a maintenance loan towards living costs? Yes
How much do you pay in rent a term? £1,020
Do you have a part-time job? Yes
If so, what is it - and roughly how much does it pay? I have two jobs - one pays £5.20 an hour and the other is £7 an hour. Living cost is a big deal. I had to pay nearly  £1,000 rent over the summer, I had to work and budget because I had rent to pay.
Have you received help from your family in the last 12 months? Yes, help with my summer rent.
If so, is it a regular amount? No
Do  you run a car? No
Is there anything you can't afford but wish you could at the moment? No
Have you an estimate at how much you think you will owe in student loans by the end of your course? £20,000
All parts of the UK have different systems of student support:
University and College Union general secretary Sally Hunt said she was pleased with the proposed improvements in maintenance support.
"It is however a shame that fees are likely to rise will rise and result in increased debts for students on graduating," she added.
The Welsh Conservatives said they have "always believed that support should be targeted at those who need it most to ensure that everyone can aspire to a university education, no matter what their background".
UKIP's Mark Reckless, whose party went into the election promising to keep tuition fee grants for students who study in Wales, expressed concerns that the new system for undergraduates would not be affordable.
"While we welcome appropriate support for students, and a more generous system than is on offer in England, we would question whether it's affordable to fund maintenance grants on such a basis going so far up the income scale paid by people who are much poorer," he said.
Ahead of the publication of the report, Plaid Cymru said it was confident that Prof Diamond would come to the conclusion that the system was "unsustainable and needs to be replaced".


The effects of the Stormont stalemate are becoming clearer with every passing day - and things don't look good for anyone.

Unless of course you are one of the 90 MLAs who - according to the Belfast Telegraph - are set to get a pay rise.
That's despite the Assembly not actually having sat for a full day of business since long before the March election.
According to the paper, the rise will kick in on April Fool's Day and will see wages increase by £500 per year, bringing salaries to £49,500.
The paper reports a Stormont source confirmed the rise would go ahead because "the consumer prices index for the September of the previous year was 1% or greater," and would happen automatically because of a measure put in place by the independent body that sets MLAs' wages.
The Belfast Telegraph has also carried out its own poll on the issue and it says 93% of people surveyed would support stopping MLAs' wages altogether while the Assembly isn't functioning.
In the Mirror we see the other side of the Stormont-deadlock coin, where it is claimed that 12,000 jobs could go as a result of the stalemate.
The paper says a lack of progress by politicians means some 12-month contracts in the voluntary sector won't be renewed because no-one has been able to give the go-ahead for the funding.
Staff at First Steps Women's Centre are among those who say they are facing unemployment.
"Our hundreds of clients are some of the most vulnerable in the country," said the organisation's chief executive, Michael McGoldrick.
"They deserve better, we all do.
"We are constantly on a funding rollercoaster, but this situation is particularly stomach churning.
"The prospect of us all losing our jobs is awful, but worse is the knock-on effect of us not being here and available to help the people who need us most.
"Those who are the most vulnerable are always first to be hit by this sort of problem and they are those who can least afford it."
There's further criticism of the lack of leadership up at Stormont in the News Letter - it has chosen to go with the line: "RHI official now controls all our public spending".
Northern Ireland's devolved finances have today been passed to David Sterling.
The senior civil servant will use emergency powers to release cash and resources to departments until a new budget is in place.
But the News Letter has pointed to Mr Sterling's links to the Renewable Heat Incentive. He was the most senior civil servant in the department that set up the "financially disastrous" initiative.
Mr Sterling was not personally responsible for designing the RHI scheme, something which was done by the Energy Division within DETI.
He has taken over because the last finance minister, Máirtín Ó Muilleoir, did not agree a budget.
The paper also reports that annual rates bills could be delayed because of the political deadlock.
The Irish News reports that a senior civil servant has said a DUP minister who lit an eleventh night bonfire was committing "an offence".
The front page is dominated by a picture of the former community's minister setting fire to the bonfire in South Tyrone last year.
The DUP and DUP-led executive departments at the time refused to respond to repeated requests for a comment, The Irish News reports.
But it says that newly released emails show how staff in the Department of Agriculture, Environment and Rural Affairs (Daera) discussed whether to respond.
One Stormont official is quoted as having said in an email at the time: "In essence lighting the bonfire is an offence."
Asked about the Daera correspondence, the DUP did not respond to requests for a comment, the Irish News reports.


Some 430 people will lose their jobs after the collapse of Wales' biggest steel contractor, administrators have confirmed.

About 80 people will be kept on at Newport-based Rowecord Engineering, which built the roof of the Olympic aquatic centre.
The company said it had "exhausted every option" to try to carry on.
There are fears other companies along the M4 corridor which supplied Rowecord could also be affected.
Alistair Wardell, from administrators Grant Thornton, blamed the collapse on the company losing money on contracts and the general economic climate, which had led to future contracts drying up.
A contract to build the new blast furnace at Tata's Port Talbot steelworks had overrun by more than three months which had caused difficulties, he said.
Mr Wardell told BBC Radio Wales the issue had led to a dispute with Tata but he could not say for certain whether the business would have survived otherwise.
"I think certainly, in the short term, that amount of cash that was not available to it has partially precipitated the collapse of the business," he said.
"We are taking about a large amount of money.
"What I can't comment on is... ultimately whether this was a viable business or not. That is a very separate question."
In an earlier statement, Mr Wardell said the collapse of the company was also likely to have an impact on other firms along the M4 corridor which were its suppliers.
A spokesman for Tata Steel said the company had settled the issue about the overrunning of work on the blast furnace a month ago.
He described Rowecord Engineering as a vital partner.
"We have met all our commercial obligations," he said.
"We have offered them future work. It will cost us to replace them."
Earlier it was revealed that Rowecord turned down an offer of help from the Welsh government before it collapsed.
The Olympics aquatic centre roof was among its many high profile projects.
The Welsh government said it offered assistance to the maximum level allowable within state aid rules but Rowecord turned down the offer.
Until recently the company employed over 500 staff at sites in Newport, Baglan, and the Tata Steelworks at Port Talbot - but 100 of those were given notice over recent months.
In a statement on Friday the company said it had "exhausted every option to sustain the business in future" and would go into administration.
By Nick ServiniBBC Wales business correspondent
Most people have probably never heard of Rowecord Engineering but they are likely to have seen or used the bridges and stadia it has helped build.
This is a tough time for anyone making big ticket items and that's been reflected in the comments of the administrator Alistair Wardell, who has been going through the books over the past few days.
It will be hardest of all for the staff who have specialist skills and are well paid for it.
I spoke with one former Rowecord welding contractor who told me he earned around Â£50,000 last year.
Tory business spokesman Nick Ramsay said he accepts that help was offered but told BBC Radio Wales it came too late in the day.
"You've got to face the fact there are these drop-offs in ordering linked to the recession," he said.
"Although the Welsh government did offer support I think that was later in the day than it might have been.
"I think what we really need to see from the Welsh government is a better manufacturing strategy, for the government to stand back and say 'right, how are we going to better support companies like this?'
Rowecord has been a steelwork contractor on major projects, including:
Ron Jones, a Labour councillor in Newport's Pill ward, which covers Rowecord, described the news as a "major blow".
He added: "It's devastating to us actually because as an area of high unemployment, in excess of 20%, and this is adding to all that misery.
"They have been here since 1970. They are a major company in Newport and when a major company goes to the wall you're in deep trouble."


Japan's benchmark Nikkei index climbed to a fresh seven-year high on Wednesday as investor sentiment continued to be buoyed by the weaker yen.

The index closed up 0.3% at 17,720.43 points - its highest closing level since July 2007.
The weakening yen, which is good for Japan's exporters, fell to a new seven-year low against the dollar.
The Nikkei's highs come despite a move by Moody's earlier this week to cut Japan's credit rating.
On Monday, the ratings agency cut its rating on Japan by one notch to A1 from Aa3, underlining concerns about the nation's economy.
Australia's benchmark S&P/ASX 200 index closed up 0.8% at 5,321.80, despite official figures on Wednesday showing weaker-than-expected economic growth for the July-to-September quarter.
Analysts said the weak gross domestic product numbers were due largely to a drop off in mining investment.
Australia's economy grew by 0.3% in the third quarter compared with the previous quarter, and was up 2.7% year-on-year, according to official numbers.
Economists had expected quarterly growth of 0.7% for the period and year-on-year growth of 3.1%.
The Australian dollar fell to a new four-year low on the news.
Shares in Greater China reversed earlier gains to close down 1% with the Hang Seng index at 23,428.62.
In Shanghai, stocks headed in the opposite direction with the benchmark composite index finishing up 0.6% at 2,779.53.
In South Korea, the Kospi index was up 0.2% at 1,969.91, boosted by strong US sales numbers for November, while the South Korean won moved closer to a 15-month low.


The Australian government plans to gauge support for same-sex marriage through a voluntary postal ballot after its divisive bill for a compulsory vote was again rejected by the Senate.

Same-sex marriage is not legal in Australia.
If the postal vote goes ahead and shows support for changing the law, the results will not be legally binding.
However, PM Malcolm Turnbull has said it could prompt a parliamentary vote to legalise same-sex marriage this year.
The postal plebiscite, as it is known, has been criticised by opponents as an unnecessary delay in resolving the debate, which they say could be settled immediately in parliament.
It will also face a legal challenge over whether it is constitutional.
The government had hoped to hold a compulsory national plebiscite, which, like the postal version, would not have bound MPs to a position.
However, the plan was voted down by the Senate in November and again on Wednesday, following opposition from Labor and other senators.
Opponents of the plebiscite did not necessarily oppose legalisation, but said the vote would be costly and fuel hate campaigns. They argued the matter should be put to a parliamentary vote.
Mr Turnbull's ruling conservative Coalition, which is split on the issue, believes a postal vote can be held without parliamentary approval.
Recent polls have regularly shown a majority of people favour changing the law.
According to one released last week, 67% of women and 59% of men want to see same-sex marriage legalised.
The government has said ballots could be sent to Australians as early as 12 September. Responses would be due by 7 November, and the result would be public by 25 November.
Mr Turnbull said it would cost taxpayers A$122 (Â£74m; $96m) and be overseen by the Australian Bureau of Statistics (ABS).
However, same-sex marriage advocates - including an independent MP - have already planned a legal challenge to its constitutionality.
One point of contention is expected to be whether the ABS, rather than the Australian Electoral Commission, has the authority to oversee the vote.
If the postal vote proceeds and there is majority support for same-sex marriage, government MPs will be allowed a free vote to amend Australia's Marriage Act.
However, they will not be bound to vote in line with the public.
Labor Senator Penny Wong said the move was expensive and would expose children to hatred, citing one lobby group's comments from 2013.
"The Australian Christian Lobby described our children as the stolen generation," Ms Wong, who is gay and has two children, told the Senate on Wednesday.
"We love our children and I object, as do every person who cares about children, and as do all those couples in this country, same-sex couples who have kids, to be told our children are a stolen generation."
However, government Senator Mathias Cormann said he was confident that Australians would debate the issue civilly.
"I agree with [Senator Wong] it is going to be very important for this debate to be conducted with courtesy and respect," he said.


Wikileaks founder Julian Assange said his work "will not be cowed," as he promised the whistle-blowing site would release a million more documents.

In a speech from a balcony at the Ecuadorean embassy in London, he said the files to be published in 2013 would affect "every country in this world".
It is six months since he sought asylum to avoid extradition to Sweden over sexual assault claims, which he denies.
He fears being sent to the US and being punished for leaking diplomatic files.
A crowd of some 80 supporters gathered outside the building, in Knightsbridge, to listen to the 41-year-old Australian - whose website published a mass of leaked cables embarrassing a number of countries.
In his statement, Mr Assange said the US Pentagon had recently described the existence of Wikileaks as an "ongoing crime".
Addressing supporters - some of whom carried candles - the Australian said: "While that remains the case and while my government will not defend the journalism and publishing of Wikileaks, I must remain here.
"However, the door is open, and the door has always been open, for anyone who wishes to use standard procedures to speak to me or guarantee my safe passage."
He also said 2012 had been a "huge year" for the organisation.
During the speech, Mr Assange saluted journalists who reported arrests around the world, adding: "It is from the revelation of the truth that all else follows... our civilisation is only as strong as its ideas are true."
Mr Assange delivered a message from a balcony in August, calling for an end to the diplomatic impasse that began when Ecuador's government granted him political asylum.
Sweden wants to question him over allegations that he sexually assaulted two female ex-Wikileaks supporters while he was in Stockholm to give a lecture in 2010.
Mr Assange entered the embassy after the UK's Supreme Court dismissed his bid to reopen his appeal against extradition. It had given him a two-week grace period before extradition proceedings could start.
Mr Assange has been warned he will be arrested when he leaves the embassy for breaking the terms of his bail conditions, and officers from the Metropolitan Police continue to mount a round-the-clock guard on the building.
A statement from the Ecuadorian ambassador said: "At a time of year when people come closer together, Ecuador reaffirms the solidarity that our country gave six months ago to a person who was being persecuted for thinking and expressing themselves freely.
"Julian has become a guest in this house that we all have learned to appreciate."
Calling for reflection, he went on: "Often it is necessary, as we have done in our beloved country, to stand up and face those enemies of democracy that, far from seeking unity and peace among the citizens of the world, instead seek to ruin socialist peoples and dominate on behalf of small groups of people."


Haiti's government has launched a campaign to re-establish its army, dissolved more than 20 years ago.

It wants to recruit about 500 men and women to help deal with natural disasters and to patrol borders.
The recruitment drive follows the announcement by the United Nations mission that it would be leaving Haiti in October.
But critics say the island's small budget should be spent on the national police force of about 15,000 officers.
A Ministry of Defence statement said the recruitment drive is open to both men and women between the ages of 18 and 25, who have passed their secondary education exams.
The UN Security Council agreed in April to withdraw their security forces, the blue helmets, and leave only a small police presence to support the Haitian police.
The UN departure has sparked a debate over whether Haiti should or should not form a new army.
Many politicians support the idea arguing it would provide jobs for young people.
But the government's critics say a military force could quickly become politicised, becoming a weapon in the hands of whoever is the president or prime minister.
For much of Haiti's history, the army has been used to crack down on political dissent by a series of authoritarian presidents.
During the 29-year family dynasty founded by Francois "Papa Doc" Duvalier in the 1950s, the army was pushed aside and replaced by the Tonton Macoutes, a feared private militia famed for its savagery.
But when Duvalier's son, Jean Claude, was ousted and fled to France in 1986, the army high command - notorious for its repressive tactics and packed with Duvalier appointees - remained in place.
After Haiti's first democratically-elected president, Jean-Bertrand Aristide, was ousted in a 1991 military coup, soldiers and paramilitary forces committed countless atrocities and are estimated to have killed about 4,000 people over the next three years.
Haiti's leaders argue the new army would have different kinds of military duties, providing help after natural disasters and fighting smuggling.
Many international donors have been unenthusiastic, after having poured billions of dollars into developing the Haitian National Police which now has about 15,000 trained members.


Nigeria has decided to allow petrol prices to rise by two thirds, in a bid to ease crippling fuel shortages.

Petroleum Minister Ibe Kachikwu said a litre of petrol would now cost a maximum of 145 naira (Â£0.50), up from about 86.5 naira.
As retailers get more money, the government aims to further cut back on costly subsidies.
Fuel shortages have seen Nigerians paying up to 250 naira a litre on the black market.
Despite being one of Africa's largest oil producers, Nigeria has to import fuel to meet demand.
Nigerian refineries are dilapidated and work at a fraction of their capacity.
"The main reason for the current problem is the inability of importers of petroleum products to source foreign exchange at the official rate due to the massive decline of foreign exchange earnings of the federal government," Mr Kachikwu said.
"We expect that this new policy will lead to improved supply and competition and eventually drive down pump prices," he added.


Three explosions have hit a bus carrying the Borussia Dortmund football team to their home Champions League quarter-final match against Monaco.

In a news conference, the head of Dortmund police said it was a targeted attack on the team.
Player Marc Bartra underwent an operation after breaking a bone in his wrist. No other players were hurt.
The state prosecutor said a letter found near the scene was being examined as part of the investigation.
The match was postponed until 18:45 local time (16:45 GMT) on Wednesday.
Pictures from the scene showed the bus's windows broken and tyres burst in the blasts.
Dortmund police said that "three explosive charges had detonated" at Hoechsten outside the city at about 19:00 local time.
The first indications were that this was an "attack with serious explosives", they  said.
Fans at the 80,000-capacity Signal Iduna Park were told to stay there until it was safe to leave.
The stadium was later evacuated safely and police thanked the fans for their co-operation.
"As many officers as possible" would be deployed for tomorrow's rescheduled game, they said.
Monaco fans were praised for their chants of support for Dortmund. Social media also carried offers from Dortmund residents to Monaco fans in need of a bed for the night on #bedforawayfans.
Borussia Dortmund said in a statement: "Shortly after the departure of the Borussia Dortmund team bus from the hotel to the stadium there was an incident. The bus has been damaged in two places."
Dortmund's CEO Hans-Joachim Watzke said: "The whole team is in a state of shock, you can't get pictures like that out of your head.
"I hope the team will be in a position to be able to compete tomorrow on the pitch. In a crisis situation like this, Borussia pulls together."
One of the Dortmund players, Mathias Ginter, was involved in the Germany-France match that was targeted in the terror attacks in Paris on 13 November, 2015. Another present in Paris, Andre Schurrle, was injured for the Monaco match.
FC Barcelona, Bartra's former club, tweeted: "All of our support to @MarcBartra, @BVB and their fans."
Spanish Prime Minister Mariano Rajoy also tweeted his support, wishing Bartra a quick recovery.
Fifa president Gianni Infantino said the football organising body condemned the incident and wished Bartra a "speedy recovery".
Uefa president Aleksander Ceferin said he was "deeply disturbed by the explosions".
"The decision taken to postpone the UEFA Champions League match between Borussia Dortmund and AS Monaco was the correct one since we must always prioritise the safety and security of all fans, team officials and players," he said.
"I would like to express my sincere gratitude to the representatives of the two clubs, the local authorities, and the supporters for their cooperation on the ground."
Dortmund are currently fourth in the German Bundesliga table.


There was never any doubt about Jennifer Nicholson's chief talent - music.

It was a passion that was eventually to lead her on to the Circle Line train which was targeted by a suicide bomber in the 7 July 2005 attacks.
A talented musician who played the piano and sang in choirs, Miss Nicholson, 24, was travelling to her job at a music publishing company in central London when she was killed.
The inquests heard Miss Nicholson was standing by carriage doors when the bomb detonated and was blown out of the train onto the track.
The evidence suggests she was killed instantly.
From an early age, Miss Nicholson loved the arts, especially music and literature.
"As a small child, she was rarely without a book in her hand or song on her lips," her mother, Julie, said in a statement to the inquests.
"Whether singing in a church choir, being part of a large festival chorus or raucously belting out diva-style with her sister and friends, Jenny simply loved all manner of making music.
"One of her favourite musical memories was harmonising with an ensemble of university friends as they celebrated a May Day dawn on a hill above Reading."
She had been an active member of Horfield Parish Church in Bristol, where she devoted much of her time to music and drama.
Miss Nicholson went on to study music and English at Reading University, where she pursued her love of performing, before returning to her home city of Bristol to complete a masters degree in advanced musical studies.
She settled down in Reading with her boyfriend, James, who she met during her first term at university. The couple planned to marry and have children.
When she died she was on the cusp of her career, formulating plans for the future including a PhD, her mother told the inquests.
Jennifer Vanda Nicholson was born in Bristol on 17 October 1980, the first child of Greg, and Julie Nicholson.
Her father works for BAe systems, while her mother is vicar of St Aidan's with St George church in Bristol.
"Within weeks of her birth, Jennifer had a big smile, laughing eyes and a loud chuckle, features which soon became a mark of her personality and sunny, sociable nature," her mother said.
She had a sister, Elizabeth, and brother, Thomas.
Friends recall Miss Nicholson as a much loved member of a remarkable, creative family, in which she developed close relationships.
She was travelling to work at the offices of Rhinegold Publishing, where she was an advertising sales executive, when she died.
The publisher has a portfolio of music titles such as Classical Music magazine, The Singer and Opera Now.
"Jenny was adored by all who met her and she will be missed more than words can say," John Simpson, deputy general manager at Rhinegold in 2005, said.
"From a personal point of view it has been a joy and a privilege to know such a beautiful person, both as a colleague and more importantly as a friend."
The Rt Rev Mike Hall, bishop of Bristol, said: "She was a talented, beautiful and vivacious young woman whose life was stretched out before her and we are not going to see that fulfilled."
Her mother said: "Jenny was a kind and honest person with a huge capacity for love and laughter. She had a gentle manner and always tried to see the goodness in everyone.
"She was bright in every sense of the word, hard-working, and had a bubbly zest for life which touched the lives of all who knew her."


An attack on a man in an Inverclyde nightclub is being treated as attempted murder, police have said.

The 28-year-old was at the Word Up club in Dalrymple Street, Greenock, at about 00:50 on Sunday when he became involved in a row with another man.
Emergency services were called and he was taken to Inverclyde Royal Infirmary with injuries to his face and neck.
The victim was said to be in a stable condition in hospital.
Det Insp Suzie Chow said: "This was a violent attack which has left the victim with serious injuries and enquiries are ongoing to establish the exact circumstances.
"There would have been approximately 900 people in the nightclub around the time of the incident and we would like to speak to any eyewitnesses who saw what happened."