(1) The Companies Act 2006 is amended as follows.
(2) After section 468 insert -
"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, or parts of them, except in specified circumstances.
(2) Regulations under subsection (1) which provide for the making of an application may make provision as to -
(a) who may make an application;
(b) the grounds on which an application may be made;
(c) the information to be included in and documents to accompany an application;
(d) the notice to be given of an application and of its outcome;
(e) how an application is to be determined;
(f) the duration of, and procedures for revok
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