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SCHEDULES

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

PART IAnnual Returns, and Qualifications, Appointment and Removal, and Functions, of Auditors

Qualifications of auditors

7Notwithstanding anything in paragraph 6 above, a Scottish firm may act as auditor of a trade union or employers' association if, but only if, every partner of the firm is qualified so to act.