The following provisions apply where a trade union consists of or includes branches or sections.

Any duty falling upon the union in relation to a branch or section under the provisions of—

shall be treated as discharged to the extent to which a branch or section discharges it instead of the union.

In sections 29 to 31 (right of member to access to accounting records) references to a branch or section do not include a branch or section which is itself a trade union.

Any duty falling upon a branch or section by reason of its being a trade union under—

• section 24 (register of members’ names and addresses),

• F3 section 24ZA (duty to provide membership audit certificate),

• F4 sections 24ZB and 24ZC (duty to appoint an assurer etc),

• section 28 (duty to keep accounting records),

• F1sections 32 and 33 to 37 (annual return, accounts and audit), or

• section 38 to 42 (members’ superannuation schemes),

shall be treated as discharged to the extent to which the union of which it is a branch or section discharges the duty instead of it.

Where the duty falling on a trade union under section 32 to send to the Certification Officer a return relating to its affairs is treated as discharged by the union by virtue of subsection (2) or (4) of this section, the duties imposed by section 32A in relation to the return shall be treated as duties of the branch or section of the union, or the trade union of which it is a branch or section, by which that duty is in fact discharged.