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A very similar bone appeared a while back on iSpot and I think after quite a bit of input from various users, the nearest fit turned out to be a cod (or maybe a close relative like a ling or pollack). It seems to be the upper portion of a cod (or similar) skull, the skull of which is made of many pieces of bone instead of one unit as in many other animals.
I agree with Cathal. It is certainly not a mammal or bird bone.
I agree it doesn't look like a mammal bone - try re-posting it in the fish section and see what others say
You can tell this is a fish skull rather than mammal as the 'bone' (really cartilage) is not smooth but 'flakey', wavey and ridged.
I think you would get a better identification in the fish section of iSpot. It is easy to move, just go back into the original observation and change the section from mammals to fish.
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Lat/Lng: 55.7314, -5.0083
OS grid ref: NS112527
This skull was lying on the shoreline we found it when we were sea kayaking.