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(1)The following provisions of Chapter III of Part I of this Act apply to an employers’ association as in relation to a trade union—
section 27 (duty to supply copy of rules),
section 28 (duty to keep accounting records),
[F1section 32(1), (2), (3)(a), (b) and (c) and (4) to (6) and sections 33 to 37] (annual return, accounts and audit),
F2sections 37A to 37E (investigation of financial affairs),
sections 38 to 42 (members’ superannuation schemes),
section 43(1) (exemption for newly-formed organisations),
section 44(1),(2) and (4) (discharge of duties in case of organisation having branches or sections), and
[F3sections 45 and 45A] (offences).
(2)Sections 33 to 35 (appointment and removal of auditors) do not apply to an employers’ association which is registered as a company under the M1Companies Act 1985; and sections 36 and 37 (rights and duties of auditors) apply to the auditors appointed by such an association under Chapter V of Part XI of that Act [F4or Chapter 2 of Part 16 of the Companies Act 2006].
Textual Amendments
F1Words in s. 131(1) substituted (1.1.1994) by 1993 c. 19, s. 49(2), Sch. 8 para. 64(a); S.I. 1993/1908, art. 2(3), Sch.3
F2Words in s. 131(1) inserted (30.8.1993) by 1993 c. 19, s. 49(2), Sch. 8 para. 64(b); S.I. 1993/1908, art. 2(1), Sch. 1
F3Words in s. 131(1) substituted (30.8.1993) by 1993 c. 19, s. 49(2), Sch. 8 para. 64(c); S.I. 1993/1908, art. 2(1), Sch. 1
F4Words in s. 131(2) inserted (1.10.2007) by The Companies Act 2006 (Commencement No. 3, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/2194), arts. 1(3)(a), 10(1), Sch. 4 para. 74 (with art. 12)
Marginal Citations