This depends on whether the boat is under power or not. If an engine is being used, then this would be an offence under the Wildlife & Countryside Act 1981. Section 5 (e).

If the boat is being paddled by hand or powered by wind, then no offence would have taken place.

You can shoot geese from a stationary boat with an engine on but not in immediate pursuit.

https://www.legislation.gov.uk/ukpga/1981/69

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