INT. DAY. AEROPLANE.
A GROUP OF PARACHUTISTS ARE GETTING READY TO DO A PARACHUTE JUMP.
PARA 1: How many jumps have you done?
PARA 2: None, this will be my first.
PARA 1: Your first jump, are you nervous?
PARA 2: No, not at all mate.
CAMERA PANS DOWN TO REVEAL PARA 2 IS SITTING ON A TOILET WITH HIS TROUSERS DOWN.
ENDS.
I didn't really get it but none the less I laughed at the camera pan.
V.Good 
Neat little ZAZ sketch there.
Nige, sorry mate, but I've seen this somewhere. Long time ago mind.
I was expecting him to reply to "are you nervous?" with, "No, I've been nervous lots of times."
It was OK, bit daft though.
I must say, I thought it was rather rude of Para 1 to engage Para 2 in conversation whilst Para 2 was on the lavatory.