Section 1179DQ Qualifying co-productions and co-producersF1

A film is a “qualifying co-production” if it falls to be treated as a national film in the United Kingdom under an international agreement.

A television programme is a “qualifying co-production” if it is eligible to be certified under section 1179DM under an international agreement.

A company is a “co-producer” of a qualifying co-production if it is regarded as such under the international agreement by virtue of which the film or television programme in question is a qualifying co-production.

In this section, “international agreement” means an agreement between His Majesty’s Government in the United Kingdom and any other government, international organisation or authority.