Aircraft and Shipbuilding Industries Act 1977

2 In paragraph 1 above—

• “aircraft” does not include—

  (a)

  hovercraft;

  (b)

  lighter than air aircraft;

  (c)

  rotary-wing aircraft;

  (d)

  non-motorised and motorised gliders ;

  (e)

  aircraft designed to fly unmanned ; and

  (f)

  replicas of aircraft of historic interest; and

• “relevant financial year ”, in relation to a company, means that one of the company's financial years, within the meaning of the [1948 c. 38.] Companies Act 1948, for which accounts were last laid before it in general meeting before 29th October 1974.