For catch to be counted against your ACE for the October 2006/2007 fishing year, it must have been landed by 30 September 2007. This catch must be reported on your September MHR (due by 15 October 2007).
Catch taken in September but landed in October must be reported o n your October MHR (due by 15 November 2007), and will be counted against your ACE for the October 2007/2008 fishing year, EXCEPT
If you have fish on board at the end of the fishing year and you have held 100,000 kgs or more of ACE during the 2006/2007 fishing year, then the catch on board is considered a landing. You would record this catch on your catch effort forms as retained "R" on 30 September and will need to record it on your September MHR. Then when you land it in the following months you would record it on your catch effort forms as "L" but would not record it on that month's MHR.
Click here to review the definition of a landing (c (ii)) in the Fisheries (Reporting) Regulations.