Excise Management Act, 1834

Construction of terms in Acts of Parliament relative to the revenue of excise.

30. Whenever in this or any other Act relating to the revenue of excise the word or words, writing, wrote, or written, shall be used, the same shall include printing or printed, or partly written and partly printed; and when the singular number or masculine gender only shall be used, such word or words shall be construed to mean several persons as well as one, and females as well as males, and bodies corporate and politic as well as individuals, and several matters and things as well as one matter or thing, unless it be otherwise specially provided for, or there be something in the subject or context repugnant to such construction.

[Ss. 31, 32 rep. 37 & 38 Vict. c. 35. (S.L.R.)]