The Conservation of Seals (England and Wales) Order 1988

3.  For the purposes of article 2 above, the territorial waters adjacent to England and Wales shall be taken to be—

(a)on the east coast, the territorial waters south of a line drawn at 055° true from the point on the mainland at 55° 48'.67 North latitude and 02° 02'.0 West longitude; and

(b)on the west coast, the territorial waters south of a line drawn at 050° true from Point of Ayre light on the Isle of Man to the Barnkirk Point light near Annan: provided that any waters which are nearer to any point on the coast of Scotland than to any point on the coasts of England or Northern Ireland shall be deemed to be north of that line.