[468A Use or disclosure of profit and loss accounts for certain companies]

[468A  Use or disclosure of profit and loss accounts for certain companies]

[(1)     The Secretary of State may by regulations make provision requiring the registrar, on application or otherwise—

(a)     not to make available for public inspection profit and loss accounts, or parts of them, delivered to the registrar under—

section 443A (micro-entities), or

section 444 (other small companies);

(b)     to refrain from disclosing such accounts,

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