# Companies Act 1948, 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.

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Source: https://www.legislation.gov.uk/ukpga/Geo6/11-12/38/section/46 (the official version)
Page: https://openlegislation.uk/companies-act-1948/section-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.