(1) The Principal Act is amended by inserting the following after section 472B:

"472BA. Fisher tax credit

(1) In this section -

'aquaculture animal' means an aquatic animal at all its life stages, including eggs, sperm and gametes, reared in a farm or mollusc farming area, including an aquatic animal from the wild intended for a farm or mollusc farming area;

'day at sea' means a cumulative period of 8 hours within any 24 hour period during which the fisher undertakes fishing voyages;

'fisher' means any person engaging in fishing on board a fishing vessel;

'fishing vessel' means a vessel which is -

(a) registered on the European Community Fishing Fleet Register in accordance with Commission Regulation (EC) No. 26/2004 of 30 December 2003 [OJ No. L5, 9.1.2004, p.25], and

(b) is used solely for the purposes of sea-fishing,

but does not include a vessel that is engaged in fishing or dredging solely for scientific, research or training purposes;

'fishing voyage' means a fishing trip commencing with a departure from a port for the purpose of fishing, and ending with the first return to a port thereafter upon the conclusion of the trip, but a return due to distress only shall not be deemed to be a return if it is followed by a resumption of the trip;