Crossword Genius

Equipment located by English and Scottish corporation (4)

Ross

I believe the answer is:

kite

I'm a little stuck... Click here to teach me more about this clue!

'scottish corporation' is the definition.
Although both the answer and definition are singular nouns, I don't understand how they can define each other.

'equipment located by english' is the wordplay.
'equipment' becomes 'kit' (kit is a kind of equipment).
'located by' says to put letters next to each other.
'english' becomes 'E' (abbreviation).
'kit'+'e'='KITE'

'and' is the link.

Can you help me to learn more?

(Other definitions for kite that I've seen before include "Bird of prey - light, wind-borne structure" , "High as a - -" , "Flying toy or kind of hawk" , "flyer" , "aeroplane" .)

I've seen this clue in The Independent.
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