144Interpretation

1. In sections 145 to 153, unless the context otherwise requires,—

   gross income, in relation to an incumbent who is required by section 149(1) to make any payment in respect of a licence,—

   1. means the gross earnings received from all sources during a financial year in respect of—
      1. the provision or disposal of programmes, advertisements, or other matter broadcast or intended to be broadcast by that incumbent that involve the exercise of the rights conferred by any radio licence held by the incumbent or by any spectrum licence of which the incumbent is the rightholder; and
      2. the provision of any other services that involve the exercise of the rights conferred by any radio licence held by the incumbent or by any licence of which the incumbent is the rightholder; and
   2. includes the money value of any consideration received otherwise than in cash; and
   3. also includes any amount treated as part of the gross income of the incumbent in accordance with subsections (2) and (3)

   incumbent means a person who, pursuant to section 146, is the incumbent in relation to a frequency to which section 145 applies.

2. For the purposes of the definition of the term gross income in subsection (1), and without limiting its generality, the amount of any discount or commission paid or allowed or agreed to be paid or allowed by an incumbent to any person in respect of the provision or disposal of programmes, advertisements, or other matter broadcast or intended to be broadcast, or in respect of the provision of any other services that involve the exercise of the rights conferred by any radio licence held by the incumbent or by any spectrum licence of which the incumbent is the rightholder, shall be treated as part of the gross earnings received by the incumbent.

3. Where—

4. an amount, or part of an amount, earned during any financial year by any person, other than an incumbent, by reason of any contract, agreement, or arrangement between an incumbent and that other person relating to the provision or disposal of programmes or advertisements or other matter broadcast or intended to be broadcast, or relating to the provision of any other services that involve the exercise of the rights conferred by any radio licence or any spectrum licence, would, for the purposes of this Part, if the incumbent and that other person were the same person, form part of the gross income of the incumbent in respect of that financial year; and
5. a relationship exists between the incumbent and the other person (whether by reason of any shareholding or of any contract, agreement, or arrangement, or for any other reason) of such a kind that the amount or the part of the amount, as the case may be, should, in the opinion of the Secretary, be treated for the purposes of this Part as part of the gross income of the incumbent in respect of that financial year,—
the amount or the part of the amount, as the case may be, shall be so treated.