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Rh (2) An arrangement is not a commercial rental arrangement if—
 * (a) it is for the lending of a copy of a computer program or sound recording; and
 * (b) the amount payable under it is intended to be no more than—
 * (i) the amount necessary to recover the costs, including overheads, of the arrangement; or
 * (ii) a deposit to secure the return of the copy.

(3) In deciding whether an arrangement is a commercial rental arrangement, it is the substance and not the form of the arrangement that matters.

Who is a paying audience for a television broadcast or cable programme

76.—(1) A person (X) is a “paying audience” in relation to a television broadcast or cable programme if—
 * (a) subject to subsection (2), X pays to be admitted to—
 * (i) a place where the broadcast or programme is to be seen or heard; or
 * (ii) a place that contains the place where the broadcast or programme is to be seen or heard; or
 * (b) X is admitted to a place where the broadcast or programme is to be seen or heard, in circumstances where the place supplies goods or services at prices that—
 * (i) exceed the usual prices charged at that place; and
 * (ii) are partly attributable to the facilities for seeing or hearing the broadcast or programme.

(2) Subsection (1)(a) does not apply if—
 * (a) X is admitted to the place in question because X is a resident or an inmate; or
 * (b) X is admitted to the place in question as a member of a club or society, where—