The following provisions shall apply and have effect in relation to the construction of every Act of the Oireachtas and of every instrument made wholly or partly under any such Act, that is to say: -
(a) Singular and plural. Every word importing the singular shall, unless the contrary intention appears, be construed as if it also imported the plural, and every word importing the plural shall, unless the contrary intention appears, be construed as if it also imported the singular;
(b) Masculine and feminine. Every word importing the masculine gender shall, unless the contrary intention appears, be construed as if it also imported the feminine gender;
(c) Person. The word "person" shall, unless the contrary intention appears, be construed as importing a body corporate (whether a corporation aggregate or a corporation sole) and an unincorporated body of persons as well as an individual;
(d) [deleted]
(e) Distance. Every word or expression relating to the distance between two points a