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Section 2 of the BVI Business Companies Act (“the BCA”) defines a “director” to include a person occupying or acting in the position of director by whatever name called. For practical purposes, this definition is identical to section 250 of the UK Companies Act, 2006 which defines a director as “any person occupying the position of a director, by whatever name called”. Difficult questions often arise in connection with BVI companies where the directors formally appointed are corporate directors provided by fiduciary service providers, while the directors of the corporate directors in turn may also be professional directors.
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Defining Directorship: De Facto Directors and the BVI Business Company