{
  "url": "https://openlegislation.uk/trade-union-and-labour-relations-act-1974-repealed-16101992/schedule-2/paragraph-8",
  "json_url": "https://openlegislation.uk/trade-union-and-labour-relations-act-1974-repealed-16101992/schedule-2/paragraph-8.json",
  "legislation": "ukpga/1974/52",
  "legislation_title": "Trade Union and Labour Relations Act 1974 (repealed 16.10.1992)",
  "legislation_url": "https://openlegislation.uk/trade-union-and-labour-relations-act-1974-repealed-16101992",
  "path": "schedule/2/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "A person who is not qualified under paragraph 6 above may act in respect of any accounting period as auditor of a trade union or employers’ association if—\n(a) it was registered under the Trade Union Acts 1871 to 1964 on 30th September 1971;\n(b) he acted as its auditor in respect of the last period in relation to which it was required to make an annual return under section 16 of the Trade Union Act 1871;\n(c) he has acted as its auditor in respect of every accounting period since that period; and\n(d) he is for the time being authorised by the Secretary of State under section 389(1)(b) of the Companies Act 1985 otherwise than as mentioned in paragraph 6 above.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words substituted by Companies Consolidation (Consequential Provisions) Act 1985 (c. 9, SIF 27), s. 30, Sch. 2"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1871 c. 31."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 2 paras. 6–10 excluded by Companies Act 1976 (c. 69), s. 20(3)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 2 paras. 7, 8 and 9–15 excluded by Companies Act 1985 (c. 6, SIF 27), s. 394(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1974/52/schedule/2/paragraph/8",
    "retrieved_at": "2026-10-29T10:43:01.684472+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}