How do you mean, specify? Do you mean put something in like "Break for advertisements" in the script?
You don't. Even in American scripts, the advert breaks are determined by the four-act format--which, as I understand it, is more commonly a three-act format in the UK. Check out http://www.bbc.co.uk/writersroom for more info; they've got LOADS of information on formatting, and lots of scripts for download. Doctor Who, Life on Mars, Ashes to Ashes, Doctors, Hotel Babylon... you'd be surprised. They also have a .pdf file that explains formatting in very easy-to-understand terms.
Aibhinn
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Find the next word. Write it down. Repeat. Repeat. Repeat. --Neil Gaiman
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