120 UNDE R S TANDING THE RAC ING RUL E S OF SAI L ING THROUGH 2 0 2 4
Because the boats are on opposite tacks, S is the right-of-way boat under rule 10 (On Opposite Tacks).
R U L E 1 3 — WH I L E TA C K I N G
After a boat passes head to wind, she shall keep clear of other boats until she is on a close-hauled course. During that time rules 10, 11 and 12 do not apply. If two boats are subject to this rule at the same time, the one on the other’s port side or the one astern shall keep clear.
Remember that under the definition Tack, Starboard or Port, you are always on one tack or the other. So if you are on starboard tack and turn your boat towards the wind, the moment your boat passes head to wind you are instantly on port tack.