Trade Union and Labour Relations Act 1974 (c. 52)

SCHEDULES

SCHEDULE 2 Administrative Provisions Relating to Trade Unions and Employers' Associations

PART I Annual Returns, and Qualifications, Appointment and Removal, and Functions, of Auditors

Qualifications of auditors

10 (1) None of the following persons shall act as auditor of a trade union or employers' association, that is to say—

(a) an officer or employee of the trade union or employers' association or of any of its branches or sections ;

(b) a person who is a partner of, or in the employment of, or who employs, such an officer or employee;

(c) a body corporate.

(2) References in this paragraph to an officer shall be construed as not including an auditor.