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2(1)The Housing (Scotland) Act 2010 is amended by this paragraph.
(2)In section 70 (delivery of accounts and audit)—
(a)the existing text becomes subsection (1),
(b)after that subsection insert—
“(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.”.