{
  "url": "https://openlegislation.uk/housing-scotland-act-2010/section-70",
  "json_url": "https://openlegislation.uk/housing-scotland-act-2010/section-70.json",
  "legislation": "asp/2010/17",
  "legislation_title": "Housing (Scotland) Act 2010",
  "legislation_url": "https://openlegislation.uk/housing-scotland-act-2010",
  "path": "section/70",
  "kind": "section",
  "number": "70",
  "heading": "Delivery of accounts and audit",
  "text": "(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.\n(2) In respect of the financial year ending with 31 March 2020—\n(a) subsection (1) does not apply,\n(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.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 70 in force at 1.4.2012 by S.S.I. 2012/39, art. 2, Sch. 1 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2010/17/section/70",
    "retrieved_at": "2026-10-29T20:15:17.618295+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}