Supplementary

For purposes of sections 157 and 158 “deception” has the same meaning as in section 153 of this Act, that is to say, it means any deception (whether deliberate or reckless) by words or conduct as to fact or as to law, including a deception as to the present intentions of the person using the deception or any other person, and section 163 (liability of company officers for offences by the company) shall apply in relation to sections 157 and 158 as it applies in relation to section 153.