Article 139 - Interpretation
(1) In these
Regulations, a reference to:
(A) a provision of any law or regulation includes a reference to that provision as amended or re-enacted from time to time;
(B) an obligation to publish or cause to be published a particular document shall, unless expressly provided otherwise in these
Regulations, include publishing or causing to be published in printed or electronic form;
(C) a calendar year shall mean a year of the Gregorian calendar;
(D) a month shall mean a month of the Gregorian calendar;
(E) the masculine gender includes the feminine and the neuter; and
(F) writing includes any form of representing or reproducing words in legible form.
(2) The headings in these
Regulations shall not affect their interpretation.
(3) A reference in these
Regulations to a Schedule, an Article or a Part using the short form description of such Schedule, Article or Part in parenthesis are for convenience only and the short form description shall not affect the construction of the Article or Part to which it relates.
(4) A reference in these
Regulations to a Part, Article or Schedule by number only, and without further identification, is a reference to a Part, Article or Schedule of that number in these Regulations.
(5) A reference in an Article or other division of these
Regulations to a paragraph, subparagraph or Article by number or letter only, and without further identification, is a reference to a paragraph, sub-paragraph or Article of that number or letter contained in the Article or other division of these Regulations in which that reference occurs.
(6) Any reference in these
Regulations to "include", "including", "in particular", "for example", "such as" or similar expressions shall be considered as being by way of illustration or emphasis only and are not to be construed so as to limit the generality of any words replacing them.