(1)This section applies to every trade union and every employers' association to which section 10 above applies except a union or association which has been in existence for less than 12 months.
(2)Every trade union and every employers' association to which this section applies shall send the Registrar as respects every calendar year a return relating to its affairs.
(3)Every trade union and every employers' association to which this section applies shall appoint an auditor or auditors to audit the accounts contained in its annual return.
(4)Every trade union and every employers' association to which this section applies shall at the request of any person, supply him with a copy of its rules and of its most recent annual return either free of charge or on payment of a reasonable charge.
(5)The Registrar shall at all reasonable hours keep available for public inspection, either free of charge or on payment of a reasonable charge, copies of all annual returns sent to him under this section.
(6)The provisions of Part I of Schedule 2 to this Act shall have effect with respect to the annual return and to the qualifications, appointment, removal and functions of auditors of trade unions and employers' associations to which this section applies.
(7)The provisions of Part II of Schedule 2 to this Act shall have effect with respect to members' superannuation schemes maintained or to be maintained by trade unions or employers' associations to which this section applies.
(8)Where a trade union or employers' association consists of or includes branches or sections, then—
(a)any duty falling upon the union or association in relation to a branch or section under this section or Schedule 2 to this Act shall be treated as having been discharged to the extent to which a branch or section discharges that duty instead of the union or association ; and
(b)any duty falling upon a branch or section under this section or Schedule 2 to this Act by reason of its being a trade union or employers' association shall be treated as having been discharged to the extent to which the union or association of which it is a branch or section discharges that duty instead of the branch or section.