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Trade Union and Labour Relations Act 1974

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This is the original version (as it was originally enacted).

Annual returns

1(1)Subject to paragraph 5 below, the annual return of a trade union or an employers' association required by section 11(2) above shall be sent to the Registrar before 1st June and shall relate to the last preceding calendar year.

(2)The annual return shall be in such form and be signed by such persons as the Registrar may require.

2Every annual return shall contain—

(a)revenue accounts indicating the income and expenditure of the trade union or employers' association for the period to which the return relates ;

(b)a balance sheet as at the end of that period ;

(c)such other accounts (if any) as the Registrar may require ;and

(d)a copy of the rules of the trade union or employers' association as in force at the end of that period ;

and shall have attached to it a note of all changes in the officers of the union or association and of any change in the address of the head or main office of the union or association during the period to which the return relates.

3Every revenue account, every balance sheet and every other account contained in a return in accordance with paragraph 2 above shall give a true and fair view of the matters to which it relates.

4Every return, in addition to containing the accounts mentioned in paragraph 2 above, shall contain a copy of the report made by the auditor or auditors of the trade union or employers' association on those accounts under paragraph 18 below and such other documents relating to those accounts and such further particulars as the Registrar may require, subject in the case of the accounts contained in the return to such modifications (if any) as may be necessary to secure compliance with paragraph 3 above.

5The Registrar, if in any particular case he considers it appropriate to do so—

(a)may direct that the period for which a return is to be sent to him under section 11(2) above shall be a period other than the calendar year last preceding the date on which the return is sent;

(b)whether a direction under sub-paragraph (a) above is given or not, may direct that the date before which any such return is to be sent to him shall be such date (whether before or after 1st June) as may be specified in the direction.

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