by the Parliament of the United Kingdom

“ Any contract shall provide that where for any insertion of an advertisement a programme contractor receives or is entitled to an entire consideration not solely referable to that insertion, the advertising receipts shall be calculated by reference to so much only of the consideration as is referable to that insertion according to an apportionment made in such manner as the contract may provide. ”

“ In the case of an advertisement inserted in a programme under arrangements made between a programme contractor and a person acting as advertising agent, the amount of any receipt by the programme contractor which represents a payment by the advertiser from which the advertising agent has deducted any amount by way of commission shall be the amount of the payment by the advertiser after the deduction of the commission, so, however, that if the amount so deducted exceeds 15 per cent. ”

“ It shall be the duty of the Authority–
(a) to draw up, and from time to time review, a statement setting out the principles to be followed in ascertaining relevant income and relevant expenditure for the purpose of computing under paragraph 2 the profits of a programme contractor for an accounting period; and
(b) in computing under that paragraph the profits of a programme contractor for any accounting period beginning on or after 13th November 1980, to take account of that statement (including any revision thereof which has taken effect before the end of that period) . ”