168.Section 107 provides for an offence of killing, injuring or taking a seal.
169.Section 108 sets out exceptions to the section 107 offence where the act was to alleviate suffering of a seriously disabled animal through humane killing or tending and releasing. The section places a duty on a person who kills, injures or takes a seal in accordance with these exceptions to report the matter to Scottish Ministers and provides for an offence of failing to comply with this duty.
170.Section 109 sets out a further exception to the section 107 offence where the act was carried out in accordance with a seal licence.