This section makes it an offence for a person, X, to ill-treat or wilfully neglect another person, P, where: (1) P is in the care of X and X knows or believes that P lacks capacity in relation to matters concerning P’s care; (2) P is detained under Part 9 or 10 and is in the custody or care of X; (3) X is an attorney appointed by P under a lasting power of attorney or enduring power of attorney; or (4) X is a court-appointed deputy for P. This offence applies in respect of persons of all ages. Conviction can result in a fine, prison term or both.