A power of attorney is a written legal authorisation allowing B (an individual or other legal person) to act on behalf of A (likewise, either an individual or other legal person). B is then able to enter into contracts, sign documents and carry out other acts on behalf of A without A being present, and such acts are treated as being the acts of A. For general information on powers, see Pratice Note: Contents of Wills—powers of appointment. There are a number of different species of powers of attorney. For the long-term delegation of a power of attorney, a lasting power of attorney (either over property and financial affairs, or over health and welfare) can be granted, and, subject to the necessary formalities, continues to have effect if A loses capacity. Such a power can therefore be extremely useful if there is a risk that capacity will be lost. An