S. 2 not in force at Royal Assent, see s. 9(2)

S. 2 in force at 1.7.2026 by S.S.I. 2026/197, reg. 2(b)

http://www.legislation.gov.uk/asp/2026/12/section/2Digital Assets (Scotland) Act 2026enStatute Law Database2026-07-01Expert Participation2026-07-01

2Nature of digital assets in Scots law

In the law of Scotland, digital assets are incorporeal moveables and (so far as consistent with their nature) the law applies in relation to them on that basis.