# Companies Act 1985, Section 71: Interpretation for ss. 56 to 70.


For purposes of sections 56 to 70—
(a) a statement included in a prospectus is deemed to be untrue if it is misleading in the form and context in which it is included, and
(b) a statement is deemed to be included in a prospectus if it is contained in it, or in any report or memorandum appearing on its face, or by reference incorporated in, or issued with, the prospectus.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/section/71 (the official version)
Page: https://openlegislation.uk/companies-act-1985/section-71
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.