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HMRC internal manual

Stamp Duty Land Tax Manual

Application -General Powers of Attorney

General Powers of Attorney

In England and Wales, “General” is a statutory term used to distinguish a Power of Attorney made under section 10 of the Powers of Attorney Act 1971 from Lasting and Enduring Powers of Attorney and Powers of Attorney which are given as security. It does not mean that the attorney has a general authority to act on the individual’s behalf.

In Northern Ireland, section 10 of the Powers of Attorney (Northern Ireland) 1971 has the same effect.

A General Power of Attorney can confer whatever powers the parties agree. It follows that it will usually be specific as to purpose.

In Scotland it is possible under the common law of agency to appoint an attorney giving a person(s) or organisation authority over an individual’s affairs. The powers of the attorney are governed by the terms of the appointing deed, which may confer power in relation to either particular aspects of the granter’s affairs or may confer more general power to act on the granter’s behalf.