The Act Offence:  killing, injuring or taking seals Section 108 - Exceptions:  alleviating suffering
169.Section 108 sets out exceptions to the section 107 offence where the act was to alleviate suffering of a seriously disabled animal through humane killing or tending and releasing. The section places a duty on a person who kills, injures or takes a seal in accordance with these exceptions to report the matter to Scottish Ministers and provides for an offence of failing to comply with this duty.