(1)  Where an instrument creating a power of attorney is not executed personally by the donor, the instrument is taken to be validly executed if –

(a) it is executed by some other person in the presence of, and by the direction of, the donor; and

(b) the signature of that other person is made or acknowledged by the donor in the presence of 2 or more witnesses present at the same time; and

(c) those witnesses attest and subscribe the power of attorney in the presence of the donor –

but no form of attestation is necessary for that purpose.

(2)  Subsection (1) does not apply to an enduring power of attorney unless the Board, after a hearing in accordance with Division 1 of Part 10 of the Guardianship and Administration Act 1995 , declares by order that that subsection is to apply.