Apologies chaps - between a day away and car issues I'm a bit late...
However, the standard was again high, so I'm going to ignore the obvious puns and go with the left field ones.
Honoroable Mentions for:
TRaffic_Is_ER_was with "Yes, carrying an inflatable tank into battle was embarrassing, but it could be worse. You could be doing it with the end of the toilet roll still tucked into your trousers."
Wensleydale's "The Army's attempt to emulate the RN's gun carriage race lacked the impact of the original."
But the winner this time round, Kitrash with "When we get this tied off at 6000ft ain't half gonna surprise the focker" (conjures up a lovely mental image).