Article 26 Construction of certain expressions

(1)

Unless a contrary intention appears from the will, in a will—

(a)

“month” means calendar month;

(b)

“person” includes a corporation;

(c)

words in the singular include the plural, and words in the plural include the singular;

(d)

words importing the masculine gender include the feminine, and words importing the feminine gender include the masculine;

(e)

“land” includes—

(i)

buildings and other structures;

(ii)

land covered by water;

(iii)

any estate in land;

(iv)

any beneficial interest, of which the testator could dispose by will, in capital money;

(v)

if the testator dies owning no other property passing under a gift of land, any beneficial interest, of which the testator could dispose by will, in proceeds of sale under a trust for sale of land;

(f)

“realty” or any cognate expression includes—

(i)

any beneficial interest, of which the testator could dispose by will, in capital money arising from a legal or equitable fee simple;

(ii)

if the testator dies owning no other property passing under a gift of realty, any beneficial interest, of which the testator could dispose by will, in proceeds of sale under a trust for sale of a legal or equitable fee simple.

(2)

In this Article “capital money” means capital money under the Settled Land Acts 1882 to 1890.