Section 46 Interpretation of provisions relating to prospectuses.
For the purposes of the foregoing provisions of this Part of this Act—
(a)
a statement included in a prospectus shall be deemed to be untrue if it is misleading in the form and context in which it is included; and
(b)
a statement shall be deemed to be included in a prospectus if it is contained therein or in any report or memorandum appearing on the face thereof or by reference incorporated therein or issued therewith.