70. Section 177 of the Principal Act is amended by inserting the following subsection after subsection (3):

“(3A) Without prejudice to subsection (3), for the purpose of the performance by the Board of its functions under paragraphs (ba) and (bb) of section 151(1), the Director, under the direction of the Board, shall—

(a) cause to be kept on a continuous basis and in a legible or a machine readable form, all proper books and records of account of all income and expenditure of the Board pursuant to those functions,

(b) keep and shall account to the Board for all designated tenancy deposit accounts as the Minister or the Board, with the consent of the Minister, may from time to time direct should be kept, and

(c) cause to be kept on a continuous basis and in a legible or a machine readable form, and keep and shall account to the Board for, all accounts relating to the holding of interest that, pursuant to section 151(1)(bb), has been withdrawn in accordance with section 177B, from a designated tenancy deposit account.”.