(1)  A power of attorney is an enduring power of attorney for the purposes of this Act if it is created –

(a) by deed containing words indicating an intention that the authority conferred is to be exercisable notwithstanding the donor's subsequent mental incapacity or in the event of the donor's subsequent mental incapacity; or

(b) by an instrument in accordance with form 3 , conferring on the attorney particular powers specified in it; or

(c) by an instrument in accordance with form 4 , conferring on the attorney powers to do all things that the donor may lawfully authorise an attorney to do.

(2)  A deed or instrument is not effective to create an enduring power of attorney unless –

(a) the donor understands the nature and effect of the deed or instrument; and

(b) .  .  .  .  .  .  .  .  

(c) the deed or instrument has endorsed on it, or annexed to it, a statement of acceptance in accordance with form 3 or 4 , or in a form to the same effect, executed by the person appointed to be the attorney.

(3)  For the purposes of subsection (2)(a) , a donor is taken to understand the nature and effect of a deed or instrument only if he or she understands the following matters:

(a) that the donor may, in the enduring power of attorney, specify or limit the power to be given to an attorney and instruct an attorney about the exercise of the power;

(b) when the power begins;

(c) that, once the power for a matter begins, the attorney has power to make, and will have full control over, the matter subject to terms or information about exercising the power included in the enduring power of attorney;

(d) that the donor may revoke the enduring power of attorney at any time when he or she has the mental capacity to do so;

(e) that the power the donor has given continues even if the donor subsequently loses his or her mental capacity;

(f) that the donor is unable to oversee the use of the power if he or she subsequently loses mental capacity.

(4)  An act done by the attorney under a power conferred by an enduring power of attorney during a period of mental incapacity of the donor of the power is as effective as if the donor were competent and not subject to a mental incapacity.

(5)  If before the commencement of this subsection an attesting witness was not present, as required by form 3 or form 4 as in force before that commencement, when an attorney signed the form of acceptance on or relating to an enduring power of attorney (whether or not the witness attested that he or she witnessed the attorney's signature) –

(a) the enduring power of attorney is not and has never been, by that reason only, invalid; and

(b) any act done, or document signed or executed, by the attorney is not and has never been, by that reason only, invalid.