32 Annual return
Trade Union and Labour Relations (Consolidation) Act 1992 (1992 c 52) | Legislation

Annual return, accounts and audit

32  Annual return

(1)     A trade union shall send to the Certification Officer as respects each calendar year a return relating to its affairs.

(2)     The annual return shall be in such form and be signed by such persons as the Certification Officer may require and shall be sent to him before 1st June in the calendar year following that to which it relates.

(3)     The annual return shall contain—

(a)     the following accounts—

(i)     revenue accounts indicating the income and expenditure of the trade union for the period to which the return relates,

(ii)     a balance sheet as at the end of that period, and

(iii)     such other accounts as the Certification Officer may require,

each of which must give a true and fair

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