27. Section 92A of the principal enactment is hereby amended as follows : -
(1) in subsection (1) of that section, by the substitution, for the words from "requiring such person to furnish for any year of assessment ", to the end of that subsection of the following: " |
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(2) in paragraph (b) of subsection (2) of that section, by the substitution, for the words " specified by the Commissioner-General.", of the words and figures "specified by the Commissioner General: |
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(3) by the substitution for subsection (3) of that section, of the following subsection : "
| | (3) For the purposes of this section"
| | | (i) " approved accountant " means"
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