The helicopter is a beta vehicle that can only be spawned using cheat 'flyaround'. It also comes in red. Despite flying, it can 'hit' things on the ground while in the air. Cops can destroy the Helicopter from the ground, mostly due to the previous sentence.
The helicopter is a useful vehicle, but due to to it being in beta stage it has lots of problems mentioned above. It is good in getting away from the police or going to another place as fast as possible. just don't go above buildings!