1930's style Aircraft Swivel Seat

I have been slowly restoring this chair since it arrived a couple of weeks ago.

It is made from bent welded steel. The cushions are wood with hessian covered horsehair and brown leather.

The base has an imperial sized ball bearing mechanism.

Only markings are K8 on the wood and on the steel base.

The Hessian has some faint markings.

I am informed that ships/boats/submarines etc do not have seat belts.

No need for a swivel seat on most other vehicles.

The only reasons I think it is aircraft are:

1. Loops above armrest for a seat belt.

2. Painted cockpit grey green.

3. Bolted to floor and sits very low without the later 5 inch tall base.

4. The seat is small in depth compared to normal domestic chairs

If possible aircraft it would be WOPS/Flight Engineer or twin pilot cockpit seat ?

I have been through all 30’s Flying Boats and cannot find a match.

I have been through many airliners of the period too.

Any suggestions from the fans of esoteric pre war aircraft ?