UNDER THE C LIMATE C HANGE (S COTLAND ) A CT 2009 1 (1) The Climate Change (Scotland) Act 2009 is amended by this paragraph. 30 (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”, 35 (b) in subsection (10)(b), for “that date” substitute “the date on which its report is so laid”,after subsection (10) insert— “(11) In subsection (10)(a), “coronavirus” has the meaning given by section 1 of the Coronavirus (Scotland) Act 2020.”. 24 Coronavirus (Scotland) (No.2) Bill Schedule 3—Reports, accounts and other documents Part 2—Accounts of registered social landlords P ART 2 A CCOUNTS OF REGISTERED SOCIAL LANDLORDS Extension of deadline for accounts 2 (1) The Housing (Scotland) Act 2010 is amended by this paragraph. 5 (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, 10 (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.”.