s 5 Interpretation.
In this Act, unless the context otherwise requires,— “ financial year ” means the period beginning with the commencement of this Act and ending with the thirty-first day of March, nineteen hundred and sixty-one, and each subsequent period of twelve months beginning with the first day of April; “ Highlands and Islands ” means the areas specified in the Schedule to this Act, . . . ; “ sea transport services ” has the meaning assigned to it by section one of this Act; “ ships ” includes boats and vessels of any description for use in navigation.