(1) At the beginning
of section 104 the following subsection is inserted —
“
(1a) A person who has reached 18 years of age and has
full legal capacity may create an enduring power of attorney.
”.
(2)
Section 104(2) is amended by deleting paragraph (a) and “and”
after it and inserting instead —
“
(a) there are 2 attesting witnesses to the
instrument —
(i)
both of whom are authorised by law to take declarations;
or
(ii)
of whom —
(I) one is authorised by law to take
declarations; and
(II) the other has the
qualifications specified in subsection (3);
and
”.
(3) After
section 104(2) the following subsection is inserted —
“
(3) A witness referred to in subsection (2)(a)(ii)(II)
must be a person —
(a) who
has reached 18 years of age; and
(b) who
is not a person appointed to be a donee or substitute donee of the power.