DFC
Link to the CAA doc as follows:
http://www.caa.co.uk/docs/175/srg_fcl_gid44.pdf
If that doesn't work it can be found by searching the site using 'GID 44' or 'guide to logbook annotation' as the search criteria. The CAA definition in GID44 of aeroplane flight time is slightly differently worded to the JAR definition, in that CAA deems that the plane is 'in flight' from the moment it moves under it's own power for the purposes of taking off. Mind you, if you hover taxi a Harrier I suppose it would be 'in flight'!!