(1) The following provisions form part of the law of Scotland only.
(2) Notwithstanding the provisions of any enactment, a company need not have a company seal.
(3) For the purposes of any enactment—
(a) providing for a document to be executed by a company by affixing its common seal, or
(b) referring (in whatever terms) to a document so executed,
a document signed or subscribed [(or, in the case of an electronic document, authenticated)] by or on behalf of the company in accordance with the provisions of
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