In this Part, except where the context otherwise requires -
"dealing", in relation to securities, means (whether as principal or agent) acquiring, disposing of, subscribing for or underwriting the securities, or making or offering to make, or inducing or attempting to induce a person to make or to offer to make, an agreement - (a) for or relating to acquiring, disposing of, subscribing for or underwriting the securities; or (b) the purpose or purported purpose of which is to secure a profit or gain to a person who acquires, disposes of, subscribes for or underwrites the securities or to any of the parties to the agreement in relation to the securities;
"director" includes a shadow director within the meaning of section 27;
"officer", in relation to a company, includes - (a) a director, secretary or employee; (b) a liquidator; (c) any person administering a compromise or arrangement made between the company and its creditors; (d) an examiner; (e) an auditor; an