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