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A power of attorney is a legal document under which a person ("the donor") gives another person or persons ("the donee/s") the "...authority to do on behalf of the donor anything the donor can lawfully do by an attorney…" (The Power of Attorney (Jersey) Law 1995).

The Banking Business (Depositors Compensation) (Jersey) Regulations (the "Regulations") established a Jersey depositors compensation scheme (the "Scheme").