Stamp Duties (Ireland) Act, 1842

Construction of words importing singular number and masculine gender.

41. Wherever in this Act, with reference to any person, matter, or thing, any word or words is or are used importing the singular number or the masculine gender only, yet such word or words shall be understood and construed to include several persons as well as one person, females as well as males, bodies politic or corporate as well as individuals, and several matters or things as well as one matter or thing, unless it be otherwise specially provided, or there be something in the subject or context repugnant to such construction.

[Ss. 42–44 rep. 37 & 38 Vict. c. 96. (S.L.R.)]