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Multiple ways you could do it. There's no strict rule.
"INT. PLACE - DAY
A KID is watching an advert on TV: robots clash and fight against fast-moving, chaotic background imagery."
Or, if the advert itself is important, long, or warrants its own location, you could go further...
"INT. PLACE - DAY
A KID is watching an advert on TV.
TV FOOTAGE
Robots clash in an elaborate studio space and blah, blah, blah."
Something like that. One thing to keep in mind is how you actually want the advert to play. Think of the SCENE you're trying to show: is it a scene of the kid watching the advert, or is the advert itself the scene? If the later, format it as you would anything else.
At the end of the day, this is a fairly fluid issue and clarity is what truly matters most.
To make what you see in your head a little clearer on the page:
If we're watching a kid in front of a TV and it shows an advert, just describe it in action.
If the scene shifts to the advert, it's a scene (maybe put TV ADVERT where you'd normally put FLASHBACK in the slug).
If the advert takes up a significant amount of the screen, but we still see the edges of the TV and the room it's in, it can be formatted like an INSERT.
INT. PLACE - DAY
A kid sits on the sofa, munching a Willy Wonka chocolate bar. The cartoon playing on the TV rolls into an advert.
INSERT: ADVERT ON TV
Robots engage in a laser battle on the surface of the Moon. (it's important to specify the apparent location of the advert because it doesn't get a real slugline)
A large EXPLOSION sends several robots flying.
KID (O.S.) (almost chokes on chocolate) Wow! Mom, did you see that?
The victorious robot flies off into space.
BACK TO SCENE
The kid's Mom stands behind the sofa, surveying half-chewed chocolate bits strewn across the room.