Section 70 Delivery of accounts and auditI1

Scotland

F1(1)

A registered social landlord must provide the Regulator with a copy of its accounts and auditor's report within 6 months of the end of the period to which they relate.

F2(2)

In respect of the financial year ending with 31 March 2020—

(a)

subsection (1) does not apply,

(b)

a registered social landlord must provide the Regulator with a copy of its accounts and auditor’s report within 9 months of the end of the period to which they relate.

Annotations

Textual amendments

F1: S. 70 renumbered as s. 70(1) (27.5.2020) by Coronavirus (Scotland) (No.2) Act 2020 (asp 10), s. 16(1), sch. 3 para. 2(2)(a) (with s. 9)
F2: S. 70(2) inserted (27.5.2020) by Coronavirus (Scotland) (No.2) Act 2020 (asp 10), s. 16(1), sch. 3 para. 2(2)(b) (with s. 9)

Commencement

I1: S. 70 in force at 1.4.2012 by S.S.I. 2012/39, art. 2, Sch. 1 (with Sch. 2)