Sky's chief executive Jeremy Darroch used the release of the company's financial results to fire a broadside at Ofcom over its ongoing investigation into the pay TV market.
Ofcom was scathing in its criticism of Sky when it suggested that the broadcaster was taking advantage of its position in the market to overcharge competitors for access to its premium channels.
Sky has already indicated that it will fight against the communications watchdog, and Darroch is adamant that it should not be getting involved.
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"Whilst Ofcom's pay-TV market investigation remains ongoing, no evidence or argument offered so far alters our belief that there is no proper justification for intervention to require Sky to wholesale its premium channels and to regulate the wholesale price of those channels," Darroch told the Guardian.
"We will continue to make the case that risk-taking and investment by companies in any sector of the economy should receive a fair reward, and that the commercial value of our channels should not be used as an instrument of policy in order to subsidise businesses which are less efficient or have shown a lower risk appetite for investment in content."