46M.— (1) A programme broadcast, or made available in a catalogue of an audiovisual on-demand media service, may include advertisements inserted in it.

(2) A broadcaster shall not broadcast, and a relevant media service provider shall not make available in a catalogue of the relevant service, an advertisement which—

(a) is directed towards a political end or has any relation to an industrial dispute, or

(b) addresses the issue of the merits or otherwise of adhering to any religious faith or belief, or of becoming a member of any religion or religious organisation.

(3) A provider of a sound broadcasting service shall ensure that in the service the total daily time devoted to the broadcasting of advertisements does not exceed 15 per cent of the total daily broadcasting time.

(4) Nothing in subsection (2)(a) prevents a broadcaster from broadcasting, or a relevant media service provider from making available, party political programmes, provided that an unfair preference is not given to any political party—

(a) by a broadcaster, in the allocation of time for such programmes, or

(b) by a relevant media service provider, in the positioning of such programmes in a catalogue of the relevant service.

(5) Subsection (2)(a) does not apply to advertisements broadcast by a broadcaster, or advertisements made available in a catalogue of a relevant service by a relevant media service provider, at the request of F77[An Coimisiún Toghcháin], in relation to a matter referred to in F78[section 31 of the Electoral Reform Act 2022] concerning a referendum.

(6) A failure to comply with subsection (2) or (3) shall be a contravention for the purposes of Part 8B.]