In these Regulations—

• “berthing dues” means charges in respect of any vessel for entering, using or leaving a harbour;

• “financial year” means the year for which the annual accounts are made up and where the Authority wishes to change the financial year, includes the transitional accounting period adopted for the purpose of effecting that change;

• “goods dues” means charges in respect of goods, including fish, livestock and animals of all descriptions, brought into, taken out of or carried through a harbour by a vessel (but not including charges in respect of work performed, services rendered or facilities provided in respect of goods so brought, taken or carried);

• “the Authority” means the Northern Ireland Fishery Harbour Authority established by Article 4(1) of the Northern Ireland Fishery Harbour Authority Order (Northern Ireland) 19733.