It makes no difference, it all comes under companies house and is registered as any scottish company, under a listed united kingdom company, which you can search yourself at the companies house website.
Yet they are listed using a specific Scottish designation as opposed to an English one. This illustrates that Celtic, like any Scottish company registered in the UK is seen as Scottish rather than British entity.
That Companies House is a central UK institution doesn't alter the fact that they regard Scottish registered companies, such as Celtic as Scottish Entities.
A Scottish company is an entity which has its registered office situated in Scotland. These types of companies should not be confused with those which have the word Scotland or Scottish in their name.
Scotland is a sensitive or reserved word and although most companies with that word in their name may also have their registered office in Scotland, having the reserved word in the name does not automatically make the entity a Scottish company formation.
In situations where a person forming a company uses a registered office address in England or Wales, they will be unable to then change the address to one in Scotland. The same applies to an incorporation in Scotland, which can not then change to become an English or Welsh entity.
Thus it is a Scottish Club.
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