3 Provisions coming into force on 6th April 2015
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.