‹ HC-A.1.1 The Comply or Explain Principle for Guidance Paragraphs › HC-A.1.2 All references in this Module to 'he' or 'his' shall, unless the context otherwise requires, be construed as also being references to 'she' and 'her'. October 2019 ‹ HC-A.1.1 The Comply or Explain Principle for Guidance Paragraphs ›