159I.— (1) The Commission may make rules providing that the obligations in section 159B(1) or 159C(1) shall not apply to an audiovisual on‑demand media service, or that a levy under section 159E shall not apply to a media service provider in respect of an audiovisual media service, where it would be impracticable or unjustified by reason of the nature of the service, or the general theme of audiovisual programmes provided by the service, to impose those obligations.

(2) In making rules under subsection (1), the Commission shall have regard to whether an audiovisual media service provides audiovisual programmes—

(a) dealing with a narrow subject matter which may not be of general interest to an audience, or

(b) which may impair the physical, mental or moral development of children, including gratuitous violence and pornography.]