Division (a) Helicopters shall be equipped with a life-jacket for each person on board or equivalent floatation device for each person on board younger than 24 months, stowed in a position that is readily accessible from the seat or berth of the person for whose use it is provided, when operated in:

performance class 1 or 2 on a flight over water at a distance from land corresponding to more than 10 minutes flying time at normal cruising speed;

performance class 3 on a flight over water beyond autorotational distance from land;

performance class 2 or 3 when taking off or landing at an aerodrome or operating site where the take-off or approach path is over water.