(1)  Money payable to any person who is unable to sign his or her name is only to be paid on a receipt –

(a) purporting to bear the mark of that person; and

(b) attested by an adult person other than the paying officer.

(2)  An attestation is to state that the receipt was read out and explained to the person making his or her mark.

(3)  It is not necessary for The Public Trustee, unless he or she thinks proper, to inquire whether a person attesting a mark is an adult.

(4)  If a person attesting a mark is found afterwards not to have been an adult at the time of attestation, the receipt is taken to be validly attested.