Coronavirus (Scotland) (No.2) Act 2020

SCHEDULE 3 Reports, accounts and other documents

(introduced by section 4)

PART 1 Reports, etc. under the Climate Change (Scotland) Act 2009

1 (1) The Climate Change (Scotland) Act 2009 is amended by this paragraph.

(2) In section 8A(1) (nitrogen balance sheet), for “18” substitute “24”.

(3) In section 32A (citizens assembly)—

(a) in subsection (10)(a), after “2021” insert “or, if it is unable to lay the report by that date for a reason relating to coronavirus, as soon as reasonably practicable after that date”,

(b) in subsection (10)(b), for “that date” substitute “the date on which its report is so laid”,

(c) after subsection (10) insert—

“(11) In subsection (10)(a), “coronavirus” has the meaning given by section 1 of the Coronavirus (Scotland) Act 2020.”.

PART 2 Accounts of registered social landlords

Extension of deadline for accounts

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.”.

PART 3 Accounts under the Public Finance and Accountability (Scotland) Act 2000

3 (1) The Coronavirus (Scotland) Act 2020 is amended by this paragraph.

(2) In paragraph 15 of schedule 6 (duties under the Public Finance and Accountability (Scotland) Act 2000)—

(a) in sub-paragraph (1), for “2021” substitute “2020”,

(b) in sub-paragraph (3)—

(i) the word “with” where it second appears is repealed,

(ii) for “2022” substitute “2021”.

PART 4 Housing (Scotland) Act 1987: statement under section 33B

Referral of application for accommodation to another local authority: extension of deadline for Ministerial statement

4 (1) The Housing (Scotland) Act 1987 is amended by this paragraph.

(2) In section 33B (statement on exercise of power to modify section 33)—

(a) in subsection (1), for “12” substitute “18”,

(b) after subsection (1) insert—

“(1A) The Scottish Ministers may by regulations modify subsection (1) so as to extend the period mentioned in subsection (1).

(1B) But the power may not be exercised to extend the period—

(a) by more than 6 months, or

(b) more than once.”,

(c) after subsection (3) insert—

“(4) Regulations under subsection (1A) are subject to the affirmative procedure.”.