Scotland is a country on the island of the Great Britain and a part of the United Kingdom, with most of its laws falling under UK jurisdiction. The same as with the rest of the UK, Scotland companies are incorporated trough the Companies House. Only difference is that the companies usually incorporated in Scotland are called Scottish Limited Partnerships and have a slightly different law behind them.
Here is a great article on the unique vehicle the Scottish Limited partnerships are - Brodies - SLP.
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