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.