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)