Are Virtual office address allowed

under the new companies house changes

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On the company house website it says on the subject of registered addresses

"An address is an ‘appropriate address’ if, in the ordinary course of events: 

a document addressed to the company, and delivered there by hand or by post, would be expected to come to the attention of a person acting on behalf of the company"

Therefore I assume a virtual office address would not be allowed as there would be no one to represent the company but an accoutants address would be permitted as they are acting on behalf of the company ?

How would all these companies manage where the director is based overseas and have no employees in the UK ?

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