Division 1 For the purposes of this Section:

‘vessel’ means finished vessels considered as seagoing in accordance with Chapter 89 of the Combined Nomenclature in force during the reference period, tugs, warships and floating structures;

‘aircraft’ means finished aeroplanes and other aircraft whose unladen weight exceeds 2 000 kg; other aeroplanes and other aircraft, helicopters, spacecraft, suborbital and spacecraft launch vehicles are not covered by these provisions.