On singular and plural pronouns

"7(a)(i). Certain nouns are singular in form, but plural in substance, and take plural verbs and pronouns.

The Government have suggested an increase in the tax upon income. They have indicated that this would be a temporary measure.

The verbs and the pronoun are plural because the members of the Government have all acted together, or are deemed to have done so.

(ii). However, where such a noun properly refers to the entity as a single thing, the parts not signifying, singular verbs and pronouns are required.

The committee has been allocated Room 2a for its meetings.

The verb and the pronoun are singular because the arrangement described is not made in reference to any members of the committee. Even if the committee has no members, it can be allocated a room against such time as they are appointed.

(iii). The choice of singular or plural may require careful consideration. The student should learn from the following examples:

The Government of Italy has fallen again.
The Government of Italy have surrendered.
A new Government has been appointed by the King of Italy.
(iv). Countries take singular verbs, even when plural in form. Contrast:
The United States of America is at war with Japan.
The United States of America are at war with each other.
Wm. Garveston, D.Litt., "Elementary School Grammar"
(Chapman & Hall, London, 1895), which I have just made up.