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3.—(1) The following provisions of the 2014 Act, come into force on 6th April 2015, and they apply in relation to a reporting period which commences on or after that date—
(a)section 40 (duty to provide membership audit certificate), so far as not already in force; and
(b)section 41 (duty to appoint an assurer etc).
(2) Section 41(2) of the 2014 Act, as regards the first sentence of section 24ZC(1) which is inserted in the 1992 Act by section 41(2), does not apply to a trade union before the last day of that trade union’s first reporting period which commences on or after 6th April 2015.
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