The holder of a mackerel fishing licence must complete records, required to be kept under section 145 of the Act , in respect of catching and unloading mackerel (a) if the record relates only to the catching of mackerel (i) as soon as practicable after catching the mackerel; and(ii) if the mackerel is caught during a fishing trip that last longer than 24 hours, before the end of each day of that fishing trip; and(b) if the record relates to the unloading of the mackerel (i) as soon as practicable after unloading the mackerel; and(ii) before any of the mackerel so unloaded is moved more than 200 metres outside the site of unloading; and(iii) before any of the mackerel so unloaded is moved inside a temporary structure, or a building; and(iv) if the mackerel is unloaded during a fishing trip that last longer than 24 hours, before the end of each day of that fishing trip.