PART 4 | LASTING POWERS OF ATTORNEY |
| Lasting powers of attorney |
11.—(1) A lasting power of attorney is a power of attorney under which the donor (“P”) confers on the donee (or donees) authority to make decisions about all or any of the following:| (a) | P’s personal welfare or specified matters concerning P’s personal welfare; | | (b) | P’s property and affairs or specified matters concerning P’s property and affairs, |
| when P no longer has capacity to make such decisions. |
(2) A lasting power of attorney is not created unless —| (a) | section 12 is complied with; | | (b) | an instrument conferring authority of the kind mentioned in subsection (1) —| (i) | being one executed by P before the date of commencement of section 4 of the Mental Capacity (Amendment) Act 2021 — is made and registered in accordance with the First Schedule as in force immediately before that date; or | | (ii) | being one executed by P on or after the date of commencement of section 4 of the Mental Capacity (Amendment) Act 2021 —| (A) | is made using the electronic transaction system in accordance with section 12A and the First Schedule, or (in a case under subsection (2A)) is made in accordance with the First Schedule; and | | (B) | is registered in accordance with the First Schedule; and [Act 16 of 2021 wef 14/11/2022] |
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| | (c) | at the time when P executes the instrument, P has attained the age of 21 years and has capacity to execute it. |
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(2A) The Public Guardian may allow an instrument conferring authority of the kind mentioned in subsection (1) to be made in accordance with the First Schedule, without using the electronic transaction system, in any one or more of the following circumstances:| (a) | the donor is unable to make the instrument using the electronic transaction system due to the donor’s physical disability or other circumstance; | | (b) | the donee is unable to sign the instrument using the electronic transaction system due to the donee’s physical disability or other circumstance; | | (c) | the electronic transaction system is unavailable; | | (d) | any other prescribed circumstances. [Act 16 of 2021 wef 14/11/2022] |
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(3) An instrument which —| (a) | purports to create a lasting power of attorney; but | | (b) | does not comply with this section, section 12 or the First Schedule, |
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(4) The authority conferred by a lasting power of attorney is subject to —| (a) | the provisions of this Act and, in particular, sections 3 (principles) and 6 (best interests); and | | (b) | any conditions or restrictions specified in the instrument. |
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(5) On or after the date of commencement of section 4 of the Mental Capacity (Amendment) Act 2021, the Public Guardian may return any non-electronic lasting power of attorney that is kept by the Public Guardian (whether registered before, on or after that date) to its donor if —| (a) | the Public Guardian has ensured that an electronic copy of the lasting power of attorney (including all the notes attached to it under this Act), that is free from any relevant error, is made, and kept in the electronic transaction system (called in this section the electronic copy); | | (b) | the return of the non-electronic lasting power of attorney is accompanied by a notice to the effect that unless the Public Guardian is notified by the donor of any relevant error in the electronic copy within 90 days (or any longer prescribed period) after the date of the notice, the electronic copy will be treated as being free from any relevant error and as the lasting power of attorney; and | | (c) | a notice is sent to the donee of the lasting power of attorney (or if there is more than one donee, each of them) to the effect that where the donor lacks capacity to verify whether there is a relevant error in the electronic copy or to give a notice to the Public Guardian of any relevant error in the electronic copy, then the donee (or if there is more than one donee, any of them) may give a notice to the Public Guardian of any relevant error in the electronic copy within 90 days (or any longer prescribed period) after the date of the notice, and unless this is done the electronic copy will be treated as being free from any relevant error and as the lasting power of attorney. [Act 16 of 2021 wef 14/11/2022] |
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(6) The Public Guardian may also send —| (a) | a notice mentioned in subsection (5)(b) to the donor of a non-electronic lasting power of attorney that was registered before the date of commencement of section 4 of the Mental Capacity (Amendment) Act 2021; and | | (b) | a notice mentioned in subsection (5)(c) to the donee of such lasting power of attorney (or if there is more than one donee, each of them), |
| (c) | the Public Guardian has, before that date, returned the non-electronic lasting power of attorney to its donor or donee (or if there is more than one donee, any of them); and | | (d) | the Public Guardian has before or after such return ensured that an electronic copy of the lasting power of attorney (including all the notes attached to it under this Act), that is free from any relevant error, was made and is kept in the electronic transaction system (also called in this section the electronic copy). [Act 16 of 2021 wef 14/11/2022] |
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| (7) The donor of a non-electronic lasting power of attorney who received a notice mentioned in subsection (5)(b) may within 90 days (or any longer prescribed period) after the date of the notice, give a notice to the Public Guardian of any relevant error in the electronic copy (called in this section a notice of error). [Act 16 of 2021 wef 14/11/2022] |
| (8) A donee of a non-electronic lasting power of attorney who received a notice mentioned in subsection (5)(c) may, if the donor of the lasting power of attorney lacks capacity to verify whether there is a relevant error in the electronic copy or to give a notice to the Public Guardian of any relevant error in the electronic copy, within 90 days (or any longer prescribed period) after the date of the notice, give a notice to the Public Guardian of any relevant error in the electronic copy (also called in this section a notice of error). [Act 16 of 2021 wef 14/11/2022] |
| (9) A notice of error under subsection (8) must be accompanied by a certificate from a registered medical practitioner verifying the lack of capacity of the donor to carry out any act described in that subsection, or to undertake tasks of a similar nature. [Act 16 of 2021 wef 14/11/2022] |
| (10) On receipt of a notice of error under subsection (7) or (8), the Public Guardian may, if satisfied that there is a relevant error in the electronic copy, rectify the relevant error. [Act 16 of 2021 wef 14/11/2022] |
| (11) The Public Guardian must give a written notice of the Public Guardian’s decision whether or not to rectify the relevant error to the donor and to the donee or (if there is more than one donee) every donee. [Act 16 of 2021 wef 14/11/2022] |
(12) Subject to sections 15A and 16A, the electronic copy of a non-electronic lasting power of attorney is treated as being free from any relevant error and as the lasting power of attorney —| (a) | if no notice of error is received by the Public Guardian by the last day of the period mentioned in subsection (5)(b) or (c), whichever is the later — on the next day (called in this section the expiry day); or | | (b) | if a notice of error is received by the Public Guardian within the period mentioned in subsection (5)(b) or (c) —| (i) | where the Public Guardian decides to rectify the relevant error — on the later of the following:| (A) | the expiry day; | | (B) | the day on which the Public Guardian rectifies the relevant error; or |
| | (ii) | where the Public Guardian decides not to rectify the relevant error — on the later of the following:| (A) | the expiry day; | | (B) | the day on which the Public Guardian sends the written notice under subsection (11). [Act 16 of 2021 wef 14/11/2022] |
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| (13) To avoid doubt, the treatment of the electronic copy of a non-electronic lasting power of attorney as being free from any relevant error and as the lasting power of attorney under subsection (12) does not affect the rights and obligations of any party under the lasting power of attorney, and the date of registration of the lasting power of attorney remains as the date of registration of the non-electronic lasting power of attorney. [Act 16 of 2021 wef 14/11/2022] |
| (14) In this section, “relevant error”, in relation to an electronic copy of a non-electronic lasting power of attorney, means any disparity or inconsistency between the electronic copy and the lasting power of attorney that is registered by the Public Guardian. [Act 16 of 2021 wef 14/11/2022] |
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12.—(1) A donee of a lasting power of attorney must be —| (a) | where the power relates only to P’s property and affairs —| (i) | an individual who has attained the age of 21 years and provides to P the services of a donee without remuneration; | | (ii) | an individual who is a professional donee and is not related to P by blood or marriage; or | | (iii) | a professional donee who is not an individual; and |
| | (b) | in any other case —| (i) | an individual who has attained the age of 21 years and provides to P the services of a donee without remuneration; or | | (ii) | an individual who is a professional donee and is not related to P by blood or marriage. [10/2016] |
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| (2) A person who is an undischarged bankrupt may not be appointed as donee of a lasting power of attorney in relation to P’s property and affairs. |
| (3) Subsections (4) to (7) apply in relation to an instrument under which 2 or more persons are to act as donees of a lasting power of attorney. |
(4) The instrument may appoint them to act —| (a) | jointly; | | (b) | jointly and severally; or | | (c) | jointly in respect of some matters and jointly and severally in respect of others. |
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| (5) To the extent to which it does not specify whether they are to act jointly or jointly and severally, the instrument is to be assumed to appoint them to act jointly. |
| (6) If they are to act jointly, a failure, as respects one of them, to comply with the requirements of subsection (1) or (2) or Part 1 or 2 of the First Schedule prevents a lasting power of attorney from being created. [Act 16 of 2021 wef 14/11/2022] |
(7) If they are to act jointly and severally, a failure, as respects one of them, to comply with the requirements of subsection (1) or (2) or Part 1 or 2 of the First Schedule —| (a) | prevents the appointment taking effect in that person’s case; but | | (b) | does not prevent a lasting power of attorney from being created in the case of the other or others. [Act 16 of 2021 wef 14/11/2022] |
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(8) An instrument used to create a lasting power of attorney —| (a) | cannot give the donee (or, if more than one, any of them) power to appoint a substitute or successor; but | | (b) | may itself appoint a person (called in subsection (9) the replacement donee) to replace the donee (or, if more than one, any of them) on the occurrence of an event mentioned in section 15(5)(a) to (d) which has the effect of terminating the donee’s appointment. [10/2016] |
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(9) To avoid doubt, an instrument used to create a lasting power of attorney —| (a) | may itself appoint one or more replacement donees in respect of a particular donee; but | | (b) | cannot itself appoint a person to replace any replacement donee. [Act 16 of 2021 wef 14/11/2022] |
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| Execution of lasting power of attorney |
12A.—(1) On or after the date of commencement of section 6 of the Mental Capacity (Amendment) Act 2021, where a rule of law requires an instrument conferring authority of the kind mentioned in section 11(1) to be a deed, that requirement is met by an electronic record in the electronic transaction system if —| (a) | the electronic record clearly states on its face that it is intended to be a deed by P; | | (b) | P signs the electronic record by applying a secure electronic signature to the electronic record in the electronic transaction system; | | (c) | P’s signature is attested by a witness who witnesses P’s execution of the electronic record; and | | (d) | the executed electronic record is delivered as a deed by P. |
| (2) Without limiting subsection (1)(d), an executed electronic record is treated as having been delivered as a deed by P on P making an application to the Public Guardian to register it as a lasting power of attorney. [Act 16 of 2021 wef 14/11/2022] |
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| Lasting powers of attorney: restrictions |
13.—(1) A donee under a lasting power of attorney (or, if more than one, any of them) may only make decisions under the lasting power of attorney where P lacks capacity, or the donee reasonably believes that P lacks capacity.| (2) A lasting power of attorney does not authorise the donee (or, if more than one, any of them) to do an act that is intended to restrain P, unless 2 further conditions are satisfied. |
| (3) The first condition is that the donee reasonably believes that it is necessary to do the act in order to prevent harm to P. |
(4) The second condition is that the act is a proportionate response to —| (a) | the likelihood of P’s suffering harm; and | | (b) | the seriousness of that harm. |
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(5) For the purposes of this section, the donee restrains P if the donee —| (a) | uses, or threatens to use, force to secure the doing of an act which P resists; or | | (b) | restricts P’s liberty of movement, whether or not P resists, |
| or if the donee authorises another person to do any of those things. |
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| (6) Subject to subsection (8), where a lasting power of attorney authorises the donee (or, if more than one, any of them) to make decisions about P’s personal welfare, the authority extends to giving or refusing consent to the carrying out or continuation of a treatment by a person providing health care for P if, and only if, the instrument contains express provision to that effect. |
| (7) For the purposes of subsection (6), treatment, in relation to P, includes the conduct of a clinical trial on P. |
| (7A) Where a lasting power of attorney authorises the donee (or, if more than one, any of them) to make decisions about P’s personal welfare, the authority extends to giving, refusing or revoking appropriate consent involving P under the Human Biomedical Research Act 2015 if, and only if, the instrument contains express provision to that effect. [29/2015] |
(8) Despite anything in the lasting power of attorney, a donee authorised to make decisions about P’s personal welfare may not make any decision with respect to the carrying out or continuation of —| (a) | life-sustaining treatment on P, whether or not amounting to extraordinary life-sustaining treatment within the meaning of section 2 of the Advance Medical Directive Act 1996; or | | (b) | any other treatment on P which a person providing health care reasonably believes is necessary to prevent a serious deterioration in P’s condition. |
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(9) Despite anything in the lasting power of attorney, a donee authorised to make decisions about P’s property and affairs may not —| (a) | make, on P’s behalf, any nomination under section 132(2) or 133(2) of the Insurance Act 1966; | | (b) | where any nomination under section 132(2) or 133(2) of the Insurance Act 1966 has been made by P or by the court on P’s behalf, revoke, on P’s behalf, that nomination under section 132(7) or 133(4) (as the case may be) of that Act; or | | (c) | execute a will for P. |
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(9A) Despite anything in the lasting power of attorney, a donee authorised to make decisions about P’s property and affairs may not —| (a) | execute under section 15(6A) or 25(1) of the Central Provident Fund Act 1953, on P’s behalf, any memorandum under section 25(1) of that Act; or | | (b) | where any such memorandum has been executed, or any nomination has been made under section 25(1) of that Act, by P or by the court on P’s behalf, revoke, on P’s behalf, that memorandum or nomination, as the case may be. |
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| (10) Despite any other provision of this Act, a person dealing with a donee in matters relating to P’s personal welfare or property may require the donee to produce a certificate from a registered medical practitioner stating that P’s lack of capacity is likely to be permanent, and if the donee fails to produce the certificate, the person may refuse to accept the donee’s authority to make decisions for P in such matters. [Act 16 of 2021 wef 14/11/2022] |
| (11) This section does not affect any other power conferred on a donee of a lasting power of attorney under any other written law. |
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| Scope of lasting powers of attorney: gifts |
14.—(1) Where a lasting power of attorney confers authority to make decisions about P’s property and affairs, it does not authorise a donee (or, if more than one, any of them) to dispose of the donor’s property by making gifts except to the extent permitted under subsections (2) and (3).| (2) The donee may make gifts if, and only if, the lasting power of attorney contains express authorisation to that effect. |
(3) Where the express authorisation in the lasting power of attorney does not specify the value of the gift or gifts to be made, the donee —| (a) | may make a gift or gifts of such value which are not unreasonable having regard to all the circumstances and, in particular, the size of the donor’s estate; and | | (b) | must have regard to the principle in section 6(7). |
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| (4) Subsection (3) does not affect section 11(4). |
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| Revocation of lasting powers of attorney, etc. |
15.—(1) This section applies if —| (a) | P has executed an instrument with a view to creating a lasting power of attorney; or | | (b) | a lasting power of attorney is registered as having been conferred by P, |
| and in this section, references to revoking the power include revoking the instrument. |
| (2) P may, at any time when P has capacity to do so, revoke the power. |
| (3) P’s bankruptcy revokes the power so far as it relates to P’s property and affairs. |
(4) The occurrence in relation to a donee of an event mentioned in subsection (5) —| (a) | terminates the donee’s appointment; and | | (b) | except in the cases given in subsection (6), revokes the power. |
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(5) The events are —| (a) | the disclaimer of the appointment by the donee in accordance with such requirements as may be prescribed for the purposes of this section in regulations made under this Act; | | (b) | subject to subsection (7), the death or bankruptcy of the donee or, if the donee is a person other than an individual, its liquidation, winding up, dissolution or being under judicial management; | | (c) | subject to subsection (8), the dissolution or annulment of a marriage between the donor and the donee; | | (d) | the lack of capacity of the donee. |
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(6) The cases mentioned in subsection (4)(b) are —| (a) | the donee is replaced under the terms of the instrument; | | (b) | the donee is one of 2 or more persons appointed to act as donees jointly and severally in respect of any matter and, after the event, there is at least one remaining donee. |
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| (7) The bankruptcy of a donee does not terminate the donee’s appointment, or revoke the power, insofar as the donee’s authority relates to P’s personal welfare. |
| (8) The dissolution or annulment of a marriage between the donor and the donee does not terminate the appointment of a donee, or revoke the power, if the instrument provided that it was not to do so. |
(9) A donor who revokes a lasting power of attorney must notify all the following persons that the donor has done so:| (a) | the Public Guardian; | | (b) | the donee or (if there is more than one donee) every donee. [Act 16 of 2021 wef 14/11/2022] |
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| Rectification by Public Guardian |
15A.—(1) The donor or donee (or if there is more than one donee, any of them) of a non-electronic lasting power of attorney may, at any time after the date an electronic copy of it is treated as being free from any relevant error and as the lasting power of attorney under section 11(12), give a notice to the Public Guardian of any relevant error in the electronic copy.| (2) The Public Guardian may, upon receipt of any notice mentioned in subsection (1) or on the Public Guardian’s own initiative, rectify a relevant error in an electronic copy of a non-electronic lasting power of attorney. |
| (3) The Public Guardian must give a written notice of any rectification under subsection (2) to the donor and the donee or (if there is more than one donee) every donee of the non-electronic lasting power of attorney. |
| (4) The Public Guardian must maintain a record of every rectification made under subsection (2). |
(5) In this section —| “electronic copy”, in relation to a non-electronic lasting power of attorney, means an electronic copy of the lasting power of attorney caused to be made and kept in the electronic transaction system by the Public Guardian; |
| “relevant error”, in relation to an electronic copy of a non-electronic lasting power of attorney, means any disparity or inconsistency between the electronic copy and the lasting power of attorney that is registered by the Public Guardian. [Act 16 of 2021 wef 14/11/2022] |
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| Protection of donees and others if lasting power of attorney not validly created, revoked or suspended, etc. |
16.—(1) This section applies where —| (a) | an instrument purporting to create a lasting power of attorney has been registered under the First Schedule, but a lasting power of attorney was not validly created, whether or not the registration is cancelled at the time of the act or transaction in question; or | | (b) | a lasting power of attorney, or a power under a lasting power of attorney, is revoked or suspended. [10/2016] |
| (2) A donee who does an act that would have been within the scope of the lasting power of attorney without knowing of the non‑existence, revocation or suspension of the lasting power of attorney or the power under the lasting power of attorney does not incur any liability to P or any other person, despite the non‑existence, revocation or suspension. [10/2016] |
| (3) If a lasting power of attorney or a power under a lasting power of attorney is non‑existent, revoked or suspended, a person (called in this section a third party) who deals or otherwise transacts in good faith with the donee, without knowing of the non‑existence, revocation or suspension, is entitled to rely on the lasting power of attorney or the power under the lasting power of attorney in relation to that dealing or transaction in the same manner and to the same extent as if the lasting power of attorney or the power under the lasting power of attorney exists or had not been revoked or suspended. [10/2016] |
(4) It is conclusively presumed in favour of a purchaser from a third party who dealt or otherwise transacted with a donee that the dealing or transaction was valid if —| (a) | the dealing or transaction was completed within 12 months after the date on which the instrument intending to create a lasting power of attorney was registered; or | | (b) | the third party makes a statutory declaration, before, on or within 3 months after, the completion of the purchase by the purchaser, that the third party had no reason at the time of the dealing or transaction with the donee to doubt the donee’s authority to deal or transact. [10/2016] |
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| (5) In subsection (4), “purchaser” means a person claiming through the third party and who acquires the property in good faith and for valuable consideration. [10/2016] |
(6) For the purposes of this section, knowledge that a lasting power of attorney or a power under a lasting power of attorney does not exist or has been revoked or suspended includes knowledge of the happening of any event —| (a) | which prevents the lasting power of attorney from being created; or | | (b) | which has the effect of revoking or suspending the lasting power of attorney or the power under the lasting power of attorney. [10/2016] |
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| (7) In this section, where 2 or more donees are appointed under a lasting power of attorney, a reference to the donee is a reference to all or any of the donees. [10/2016] |
| (8) This section applies only to acts and transactions made on or after 30 June 2016, whether the lasting power of attorney or the power under the lasting power of attorney is created or purported to be created, or revoked or suspended, before, on or after that date. [10/2016] |
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| Protection of donees and others if electronic copy of lasting power of attorney has relevant error |
16A.—(1) If an electronic copy of a non-electronic lasting power of attorney has a relevant error, a donee of the lasting power of attorney who does an act in reliance on the electronic copy without knowing of the relevant error does not incur any liability to P or to any other person, by reason only of the relevant error.| (2) If an electronic copy of a non-electronic lasting power of attorney has a relevant error, a person who deals or otherwise transacts in good faith with the donee without knowing of the relevant error is entitled to rely on the electronic copy in relation to that dealing or transaction. |
| (3) In this section, where 2 or more donees are appointed under a non-electronic lasting power of attorney, a reference to the donee is a reference to all or any of the donees. |
(4) In this section —“electronic copy”, in relation to a non-electronic lasting power of attorney, means —| (a) | an electronic copy of the lasting power of attorney that is treated as being free from any relevant error and as the lasting power of attorney under section 11(12); or | | (b) | where the electronic copy mentioned in paragraph (a) has been rectified by the Public Guardian under section 15A(2), the electronic copy so rectified; |
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| “relevant error”, in relation to an electronic copy of a non-electronic lasting power of attorney, means any disparity or inconsistency between the electronic copy and the lasting power of attorney that is registered by the Public Guardian. [Act 16 of 2021 wef 14/11/2022] |
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| Powers of court in relation to validity of lasting powers of attorney |
17.—(1) This section and section 18 apply if —| (a) | a person (“P”) has executed or purported to execute an instrument with a view to creating a lasting power of attorney; or | | (b) | an instrument has been registered as a lasting power of attorney conferred by P. |
(2) The court may determine any question relating to —| (a) | whether one or more of the requirements for the creation of a lasting power of attorney have been met; | | (b) | whether the power has been revoked or has otherwise come to an end. |
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(3) Subsection (4) applies if the court is satisfied —| (a) | that fraud or undue pressure was used to induce P —| (i) | to execute an instrument for the purpose of creating a lasting power of attorney; or | | (ii) | to create a lasting power of attorney; |
| | (b) | that the donee (or any of the donees, if more than one) of a lasting power of attorney —| (i) | is convicted, on or after 1 September 2018 (but not before the donee’s appointment under the lasting power of attorney), of an offence (whenever committed) of criminal misappropriation, criminal breach of trust, cheating, theft or extortion or any other offence involving fraud or dishonesty, whether as against P or another person; | | (ii) | engages or has engaged in conduct that contravenes the donee’s authority, or that is not in P’s best interests (whether or not the donee is acting under a lasting power of attorney); or | | (iii) | proposes to engage in conduct that would contravene the donee’s authority, or that would not be in P’s best interests (whether or not the donee is acting under a lasting power of attorney); or |
| | (c) | where the donee (or any of the donees, if more than one) of a lasting power of attorney is a professional donee, that —| (i) | the registration of the donee as a professional deputy is cancelled or the donee is no longer within a class of persons prescribed as qualified to be a professional donee; and | | (ii) | P lacks capacity. [10/2016] |
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(4) The court may —| (a) | direct that an instrument purporting to create the lasting power of attorney is not to be registered; | | (b) | if P lacks capacity to do so, revoke the instrument or the lasting power of attorney; or | | (c) | in a case referred to in subsection (3)(c), revoke the instrument or the lasting power of attorney so far as it relates to the donee whose registration as a professional deputy is cancelled or who is no longer within a class of persons prescribed as qualified to be a professional donee. [10/2016] |
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| (5) If there is more than one donee, the court may under subsection (4)(b) revoke the instrument or the lasting power of attorney in respect of all or such of the matters to which the lasting power of attorney relates as the court thinks fit, so far as it relates to any of the donees. [10/2016] |
| (6) The court may under subsection (4)(b) or (c) revoke the instrument or the lasting power of attorney in respect of all or such of the matters to which the lasting power of attorney relates as the court thinks fit. [10/2016] |
| (7) The court may make further orders or give directions as the court thinks necessary or expedient for giving effect to, or otherwise in connection with, the revocation of the instrument or the lasting power of attorney. [10/2016] |
| (8) In this section, “donee” includes an intended donee. |
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| Powers of court in relation to operation of lasting powers of attorney |
18.—(1) The court may determine any question as to the meaning or effect of a lasting power of attorney or an instrument purporting to create one.(2) The court may —| (a) | give directions with respect to decisions —| (i) | which the donee of a lasting power of attorney has authority to make; and | | (ii) | which P lacks capacity to make; |
| | (b) | give any consent or authorisation to act which the donee would have to obtain from P if P had capacity to give it. |
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(3) The court may, if P lacks capacity to do so —| (a) | give directions to the donee with respect to the rendering by the donee of reports or accounts and the production of records kept by the donee for that purpose; | | (b) | require the donee to supply information or produce documents or things in the donee’s possession as donee; | | (c) | give directions with respect to the remuneration or expenses of the donee; | | (d) | relieve the donee wholly or partly from any liability which the donee has or may have incurred on account of a breach of the donee’s duties as donee. |
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| (4) The court may authorise the making of gifts which are not within section 14(3). |
| (5) Where 2 or more donees are appointed under a lasting power of attorney, this section applies as if references to the donee were to all or any of them. |
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