substitute
"directorate" means––
(a) an administrative unit (excluding any part of an administrative unit prescribed for paragraph (b) and any administrative unit forming part of a group of administrative units prescribed for paragraph (c)); or
(b) a part of an administrative unit prescribed for this paragraph; or
(c) a group of 2 or more administrative units prescribed for this paragraph.
"directorate banking account" means a banking account mentioned in section 34 (1).