2Nature of digital assets in Scots lawS
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.
Commencement Information
I1S. 2 not in force at Royal Assent, see s. 9(2)
I2S. 2 in force at 1.7.2026 by S.S.I. 2026/197, reg. 2(b)