Section 251(2)

A person is not to be regarded as a shadow director by reason only that the directors act — on advice given by that person in a professional capacity; in accordance with instructions, a direction, guidance or advice given by that person in the exercise of a function conferred by or under an enactment; in accordance with guidance or advice given by that person in that person's capacity as a Minister of the Crown (within the meaning of the Ministers of the Crown Act 1975)

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Source: legislation.gov.uk · retrieved 2026-09-04