195. Section 84 of the Principal Act is amended—

(a) in subsection (1), by the insertion of “and of each of its subsidiary organisations” after “concerned”,

(b) in subsection (2)—

(i) in paragraph (a)—

(I) by the insertion of “, and of each of its subsidiary organisations,” after “party”, and

(II) by the substitution of “time,” for “time, and”,

and

(ii) by the substitution of the following paragraphs for paragraph (b):

“(b) be furnished by each subsidiary organisation to the appropriate officer within the period of 3 months from the end of the financial year to which the relevant books of accounts relate, and

(c) enable the appropriate officer to ensure that the annual statement of accounts complies with the guidelines.”.