There’s a ton of references to Scotland in GTA. https://www.scotsman.com/news-2-15012/grand-theft-auto-s-scottish-references-and-easter-eggs-1-4353141 https://

There’s a ton of references to Scotland in GTA. https://www.scotsman.com/news-2-15012/grand-theft-auto-s-scottish-references-and-easter-eggs-1-4353141 https://www.scotsman.com/news-2-15012/grand-theft-auto-s-sco... (not sure if that’s what makes it qualify for the tax break but thought it relevant)