18 General rules of construction.

The following provisions apply to the construction of an enactment:

(a) Singular and plural. A word importing the singular shall be read as also importing the plural, and a word importing the plural shall be read as also importing the singular;

(b) Gender.

(i) A word importing the masculine gender shall be read as also importing the feminine gender;

(ii) In an Act passed on or after 22 December 1993, and in a statutory instrument made after that date, a word importing the feminine gender shall be read as also importing the masculine gender;

(c) Person. “Person” shall be read as importing a body corporate (whether a corporation aggregate or a corporation sole) and an unincorporated body of persons, as well as an individual, and the subsequent use of any pronoun in place of a further use of “person” shall be read accordingly;

(d) Adopted child. A reference, however expressed, to a child of a person shall be read as including—

(i) in an Act passed after the passing of the Adoption Act 1976 a reference to a child adopted by the person under the Adoption Acts 1952 to 1998 and every other enactment which is to be construed together with any of those Acts, or

(ii) in an Act passed on or after 14 January 1988 (the commencement of section 3 of the Status of Children Act 1987), a child to whom subparagraph (i) relates or a child adopted outside the State whose adoption is recognised by virtue of the law for the time being in force in the State;

(e) Distance. A word or expression relating to the distance between two points and every reference to the distance from or to a point shall be read as relating or referring to such distance measured in a straight line on a horizontal plane;

(f) Series description. Where a consecutive series is described by reference to the first and last in the series, the description shall be read as including the first and the last in the series;

(g) Marginal and shoulder notes, etc. Subject to section 7, none of the following shall be taken to be part of the enactment or be construed or judicially noticed in relation to the construction or interpretation of the enactment:

(i) a marginal note placed at the side, or a shoulder note placed at the beginning, of a section or other provision to indicate the subject, contents or effect of the section or provision,

(ii) a heading or cross-line placed in or at the head of or at the beginning of a Part, Chapter, section, or other provision or group of sections or provisions to indicate the subject, contents or effect of the Part, Chapter, section, provision or group;

(h) Periods of time. Where a period of time is expressed to begin on or be reckoned from a particular day, that day shall be deemed to be included in the period and, where a period of time is expressed to end on or be reckoned to a particular day, that day shall be deemed to be included in the period;

(i) Time. Where time is expressed by reference to a specified hour or to a time before or after a specified hour, that time shall be determined by reference to the Standard Time (Amendment) Act 1971;

(j) Offences by corporations. A reference to a person in relation to an offence (whether punishable on indictment or on summary conviction) shall be read as including a reference to a body corporate.