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[F14(1)It shall be the duty of the Authority—U.K.
(a)to draw up, and from time to time review, a statement setting out the principles to be followed in ascertaining, for any accounting period, a programme contractor’s—
(i)advertising revenue, and
(ii)relevant income and relevant expenditure for the purpose of computing his profits;
(b)in computing the advertising revenue and the profits of a programme contractor for any accounting period, to take account of that statement (including any revision thereof which has taken effect before the end of the period).
(2)A statement under this paragraph may set out different principles for TV programme contractors, DBS programme contractors, programme contractors for the provision of local sound broadcasting and teletext contractors.
(3)Before drawing up or revising a statement under this paragraph the Authority shall consult the Secretary of State and the Treasury.
(4)The Authority shall—
(a)publish the statement drawn up under this paragraph and every revision of that statement; and
(b)transmit a copy of the statement, and of every revision of it, to the Secretary of State;
and the Secretary of State shall lay copies of the statement and of every such revision before each House of Parliament.
(5)The principles relating to advertising revenue and to profits may be set out in separate statements under this paragraph; and where this is done its provisions apply to each statement.]
Textual Amendments
F1Sch. 4: by Finance Act 1989 (c. 26, SIF 96), s. 181(1) it is provided that the Broadcasting Act 1981 shall have effect with respect to additional payments payable by programme contractors under that Act subject to the amendments made by Part I, and with the substitution, for Schedule 4 to that Act, of the provisions contained in Part II, of Schedule 16 to the Finance Act 1989 (c.26, SIF 96)
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