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The Digital Assets (Scotland) Act 2026 (Commencement) Regulations 2026

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Scottish Statutory Instruments

2026 No. 197 (C. 18)

DIGITAL ASSETS

The Digital Assets (Scotland) Act 2026 (Commencement) Regulations 2026

Made

2nd June 2026

Laid before the Scottish Parliament

4th June 2026

Coming into force

1st July 2026

The Scottish Ministers make the following Regulations in exercise of the power conferred by section 9(2) of the Digital Assets (Scotland) Act 2026(1).

Citation and commencement

1.  These Regulations may be cited as the Digital Assets (Scotland) Act 2026 (Commencement) Regulations 2026 and come into force on 1 July 2026.

Appointed day

2.  1 July 2026 is the day appointed for the coming into force of the following provisions of the Digital Assets (Scotland) Act 2026—

(a)section 1 (meaning of digital asset),

(b)section 2 (nature of digital assets in Scots law),

(c)section 3 (presumption of ownership),

(d)section 4 (acquisition of ownership),

(e)section 5 (meaning of control),

(f)section 6 (sections 2 to 4 subject to other enactments).

TOM ARTHUR

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

2nd June 2026

Explanatory Note

(This note is not part of the Regulations)

These Regulations bring into force sections 1 to 6 of the Digital Assets (Scotland) Act 2026 (“the Act”) on 1 July 2026.

The Bill for the Act received Royal Assent on 16 April 2026. Sections 7, 8, 9 and 10 came into force the following day.

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