17Fishing boats and gear lost or abandoned at sea
Without prejudice to section 72 of the [1909 c. 48.] Merchant Shipping Act 1906 (wreck brought within the limits of the United Kingdom), fishing boats or fishing gear lost or abandoned at sea and either—
(a)found or taken possession of within the territorial waters of the United Kingdom ; or
(b)found or taken possession of beyond those waters and brought within those waters ;
shall be treated as wreck for the purposes of Part IX of the [1894 c. 60.] Merchant Shipping Act 1894.