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.

Allotment.