COMPANIES ACT 1963 - SECT 52 Interpretation of provisions relating to prospectuses.
52.—For the purposes of the foregoing provisions of this Part—
( 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.
Ireland - Company Formations & Company Documents
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