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72 and the Secretary of State shall lay copies of the statement and of every such revision before each House of Parliament.

Disputes

4.—(1) For the purposes of the principal sections and this Schedule—

(a) the amount of any advertising receipts, or

(b) the amount of any profits, or

(c) the amount of any additional payments, or of an instalment of additional payments,

shall, in the event of a disagreement between the Authority and the programme contractor, be the amount determined by the Authority.

(2) No determination of the Authority under this paragraph shall be called in question in any court of law, or be the subject of any arbitration; but nothing in this sub-paragraph shall prevent—

(a) the bringing of proceedings in the High Court, or the High Court in Northern Ireland, for an order of certiorari; or

(b) the exercise of the jurisdiction of the Court of Session to entertain an application for the reduction or suspension of the determination, or otherwise to consider the validity of the determination.

Accounting periods

5.—(1) Subject to the provisions of this Schedule, each period for which a body corporate which is a programme contractor makes up a profit and loss account which is laid before the body corporate in general meeting shall be an accounting period, whether that period is a year or not.

(2) If part of the said period for which a profit and loss account is made up falls before, and part after–

(a) the commencement of a relevant order under section 32, or

(b) the time when the programme contractor begins or ceases to provide programmes for broadcasting by the Authority,

the two parts shall be treated as separate accounting periods.

In paragraph (a) " relevant order " means, in the application of this Schedule in relation to the additional payments mentioned in subsection (1)(b) or (as the case may be) subsection (2)(b) of section 32, an order having effect in relation to those payments.

(3) If sub-paragraph (2) would produce an accounting period of three months or less, that period shall be added on to the accounting period (if any) which precedes or succeeds it (and which does not fall to be divided from it under sub-paragraph (2)).

(4) A contract which varies another contract may modify the preceding provisions of this paragraph.

(5) Nothing in this paragraph shall create an accounting period which is a period during which the programme contractor is not providing programmes for broadcasting by the Authority.