# The Employment Rights Act 2025 (Commencement No. 1 and Transitional and Saving Provisions) Regulations 2026, Paragraph 13: Section 80 of the 2025 Act (annual returns: removal of provision about political expenditure)

Extent: E+W+S+N.I.

(1) Section 80 of the 2025 Act (annual returns: removal of provision about political expenditure) does not apply in relation to any requirement—
(a) for a trade union to give information in its annual return under section 32ZB of the 1992 Act, as it had effect before the commencement date, where the return period ends before the commencement date, or
(b) for an employers’ association to give information in its annual return under section 32ZB of the 1992 Act as it had effect before the commencement date, as applied by section 131(1) of that Act as it had effect before the commencement date, where the return period ends before the commencement date.
(2) Section 80(3) of the 2025 Act does not affect the powers of the Certification Officer under section 32ZC of the 1992 Act, as it had effect before the commencement date, in respect of a failure by a trade union to comply with a requirement referred to in sub-paragraph (1)(a).
(3) In this paragraph, “return period” means—
(a) in relation to a trade union’s annual return, the period for which the trade union is required to send that return to the Certification Officer under section 32 of the 1992 Act, or
(b) in relation to an employers’ association’s annual return, the period for which the employers’ association is required to send that return to the Certification Officer under section 32 of the 1992 Act, as applied by section 131(1) of that Act.

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Source: https://www.legislation.gov.uk/uksi/2026/3/schedule/2/paragraph/13 (the official version)
Page: https://openlegislation.uk/employment-rights-act-2025-commencement-no-1-and-transitional-and-saving-provisions-regulations-2026/schedule-2/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.