# Commission Regulation (EU) No 965/2012 of 5 October 2012 laying down technical requirements and administrative procedures related to air operations pursuant to Regulation (EC) No 216/2008 of the European Parliament and of the Council, 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:

Extent: E+W+S+N.I.

(1)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;
(2)performance class 3 on a flight over water beyond autorotational distance from land;
(3)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.

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Source: https://www.legislation.gov.uk/eur/2012/965/annex/IV/division/subpart+d/division/section+2/division/catideh290/division/a (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-965/annex-IV/division-subpart+d/division-section+2/division-catideh290/division-a
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.