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The European Convention on Cinematographic Co-production Order 2006

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Treatment as a British film

2.  A film shall be treated as a British film for the purposes of Schedule 1 to the Films Act 1985 if it is made in accordance with the terms of the Convention and if—

(a)where there are two co-producers, one is established in the United Kingdom and the other is established in a State which is a Contracting Party to the Convention, or

(b)where there are three or more co-producers, one is established in the United Kingdom and at least two others are established in different States each of which is a Contracting Party to the Convention.

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