Indicate the most accurate statement:

a.

A special plea is a means of raising an objection on the basis of certain facts that do not appear in the plaintiff's declaration or particulars of claim and has the effect of destroying or postponing the action.

b.

A special plea is a plea which does not raise a special defence and is directed at an underlying legal issue in the defendant's case.

c.

A special plea is a plea which raises a special defence and it is always not directed at an underlying legal issue in the plaintiff's case.

d.

A special plea is a plea which raises a special defence and it is always not directed at an underlying legal issue in the defendant's case.