469. Meaning of 'participator'.

A 'participator' is1, in relation to any company2, a person having a share or interest in the capital or income of the company3, and includes:


    (1)     any person who possesses, or is entitled to acquire, share capital or voting rights in the company;


    (2)     any loan creditor4 of the company;


    (3)     any person who possesses, or is entitled5 to acquire, a right to receive or participate in distributions6 of the company or any amounts payable by the company, in cash or in kind, to loan creditors by way of premium on redemption; and