Article 2 Treatment as a British film
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.