any aircraft, ship, boat, or other machine or vessel, used or capable of being used for the carriage or transportation of persons or goods, or both, by air or water or over or under waterdeath, in relation to reporting to a member of the police or a coroner, includes the finding of a bodydeath in official custody or care means a death described in any of paragraphs (e) to (l) of section 13(1) (de