The Wills and Administration Proceedings (Northern Ireland) Order 1994

Construction of certain expressions

26.—(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.