Statutory declaration by attorney
47.—(1)  A statutory declaration by an attorney to the effect that he has not received any notice or information of the revocation of such power of attorney by death or otherwise shall, if made immediately before or within 3 months after any such payment or act, be taken to be conclusive proof of such non-revocation at the time when the payment or act was made or done.
(2)  Where the donee of the power of attorney is a corporation aggregate, the officer appointed to act for the corporation in the execution of the power may make the statutory declaration in like manner as if that officer had been the donee of the power.
(3)  Where probate or letters of administration have been granted to any person, as attorney for some other person, this section shall apply as if the payment made or acts done under the grant had been made or done under a power of attorney.
(4)  In this section, “power of attorney” does not include a lasting power of attorney registered under the Mental Capacity Act 2008.
[22/2008 wef 01/03/2010]