2. Interpretations
2.1 All references to a statutory provision shall be construed as including references to:-
2.1.1 Any statutory modification, consolidation or re-enactment (whether before or after the date of the Grant Letter) for the time being in force.
2.1.2 All statutory instruments, regulations or orders from time to time made pursuant thereto.
2.1.3 Any statutory provisions of which a statutory provision is a modification, consolidation or re-enactment.
2.2 Any reference to a person shall be construed as a reference to an individual, firm, company, corporation, government, state or agency of a state or any association or partnership (whether or not having separate legal personality) of two or more of the foregoing.
2.3 Any reference to the HRB includes, where appropriate, its successors and assigns.
2.4 Except where the context otherwise requires words denoting the singular include the plural and vice versa and words denoting any one gender shall include all genders.
2.5 Where any word or phrase is given a defined meaning any other form of that word or phrase has the corresponding meaning.
2.6 Where any party to a Grant Letter is more than one person the obligations, terms and conditions therein contained on the part of any such party shall be construed and take effect jointly and severally and the act or default of any one of them shall be deemed to be act or default of each of them.
2.7 Headings are for convenience of reference only and do not affect the construction or interpretation of any provision.
2.8 In the case of conflict between the special conditions specified in the Grant Letter and the General Terms and Conditions then the special conditions shall prevail.