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An Enduring or Lasting Power of Attorney allows someone you trust to make decisions about your healthcare or finances at a time when you lack the mental capacity to make those decisions yourself.
There are two very different forms of Lasting Powers of Attorney (LPA). One deals with your financial affairs - LPA (Property and Affairs); the other deals with your personal welfare issues - LPA (Personal Welfare).
The person you appoint to look after your affairs and make decisions on your behalf is called an Attorney. You can appoint more than one, but you have to decide if they must always act together or if they can make decisions on their own. A common approach is that the Attorneys can act separately over day-to-day matters, but act together when it comes to significant matters, eg. selling your house.
When establishing a Lasting Power of Attorney, you must be mentally capable. It must be signed by you and your Attorney and witnessed. In addition someone else must certify that you understand the nature and scope of the Lasting Power of Attorney and have not been unduly pressured into the decision.