(69)“promoter” means a person—(a)who has been named as such in a prospectus or is identified by the company in the annual return referred to in section 92; or(b)who has control over the affairs of the company, directly or indirectly whether as a shareholder, director or otherwise; or(c)in accordance with whose advice, directions or instructions the Board of Directors of the company is accustomed to act:Provided that nothing in sub-clause (c) shall apply to a person who is acting merely in a professional capacity;
