27. Section 47 of the principal enactment is hereby amended as follows :-
(1) in subsection (6) of that section, by the substitution for the words "whichever is applicable.", of the , words- |
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(2) by the insertion immediately after subsection (11) of that section, the following new subsection:-
| | "(11A) Where any accommodation is granted by a licensed commercial bank to a director or to " a close relation of such director or to any concern in which such director has a substantial interest during the course of any financial year such accommodation shall be disclosed in the accounts for that financial year. | | |
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