meeting=16714
This policy choice is justified by the Scottish Government in the Policy Memorandum, referencing the need for commercial certainty and the difficulties owning digital assets pseudonymously would create for an alternative approach.3Scottish Government. (2025, September 30). Digital Assets (Scotland) Bill - Policy Memorandum. Retrieved from https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/digital-assets-scotland-bill/introduced/spbill75pms062025accessible.pdf
The Committee's evidence was generally supportive of this approach, noting historical precedent for treating money-like exchanges in this way and that in all situations, the law needs to choose between protecting the original owner or an acquirer in good faith, with neither being at fault in the situation.