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Which UK regulations govern accident reporting requirements for UK ships?

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The Merchant Shipping (Accident Reporting and Investigation) Regulations 2012 (SI 2012/1743) (the “2012 ARI Regulations”). The Regulations reflect the requirements of Directive 2009/18/EC.

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Which M Notice contains guidance on the requirements of the 2012 ARI Regulations?

What are the requirements of The Merchant Shipping and Fishing Vessels (Health and Safety at Work) Regulations concerning accident records where no safety officer is appointed?