(1) As to the person who, under section 105(b), witnesses the signing of the form of revocation—
(a) the person must be of or over 18 years of age; and
(b) the person must be authorised to witness the signing of a statutory declaration; and
(c) the person must not be—
(i) a relative of the principal; or
(ii) a relative of a supportive attorney under the appointment; or
(iii) a care worker or an accommodation provider of the principal; or
(iv) a person signing the form at the direction of the principal; or
(v) a supportive attorney under the appointment.
(2) To avoid doubt a person is not excluded from being eligible to witness the signing of the form of revocation merely because the person is an employee of a supportive attorney for the principal who signs the form while the person is acting in the ordinary course of that employment.