# Digital Assets (Scotland) Act 2026, Section 2: Nature of digital assets in Scots law

Extent: S

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.

---
Source: https://www.legislation.gov.uk/asp/2026/12/section/2 (the official version)
Page: https://openlegislation.uk/digital-assets-scotland-act-2026/section-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.