Section 71(2)
In paragraph (1) “... company services” means any of the following services— forming companies or other legal persons; acting, or arranging for another person to act— as a director or secretary of a company, as a partner of a partnership, or in a similar capacity in relation to other legal persons; providing a registered office, business address, correspondence or administrative address or other related services for a company, partnership or any other legal person or arrangement; acting, or arranging for another person to act, as— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a nominee shareholder for a person (other than acting as a nominee shareholder within the meaning of regulation 18C(8) (trust services)).
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Source: legislation.gov.uk · retrieved 2026-08-30