The system that applies to powers created before 1 March 2000 is different from that applying to powers created on or after that date1.
For powers created on or after that date, the position is straightforward: an attorney can only exercise trust functions of the donor if either:
- 101.1
    the trust functions relate to land in which the donor has a beneficial interest; or
- 101.2
    the enduring power was made under the Trustee Act 1925 Section 252.
For