26.—(1) Where a company’s business letter includes the name of any director of that company, other than in the text or as a signatory, the letter must disclose the name of every director of that company.
(2) In paragraph (1), “name” has the following meanings—
(a)in the case of a director who is an individual, “name” has the meaning given in section 163(2) of the Act; and
(b)in the case of a director who is a body corporate or a firm that is a legal person under the law by which it is governed, “name” means corporate name or firm name.