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MechanismUKReviewed October 2026
An English instrument under which a person who still has capacity (the donor) appoints an attorney to manage their property and financial affairs, and which keeps working if the donor later loses capacity. The property and financial affairs power must be made while the donor has capacity and registered with the Office of the Public Guardian before it can be used.
It reaches the assets the donor owns personally and the votes on their shares, but it cannot put the attorney into any office the donor holds, so an attorney can vote shares to change a board but cannot act as a director.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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