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being towed behind a PWC with an operator and an observer on board
vessels operator
the vessel being overtaken
The vessel being "overtaken" is the stand-on vessel. The vessel "overtaking" is the give-way vessel.
the vessel being overtaken
If you are operating a motorboat and your motorboat is being overtaken by a sailboat, you should maintain present course and speed. The vessel that is overtaking another vessel is the give-way vessel, regardless of whether it is a sailing vessel or a power-driven vessel. The vessel being overtaken is always the stand-on vessel.
"Late" can be both an adjective and an adverb, but it is not a verb. It describes the timing of an action or the state of being behind schedule.
Steer into the wind.
The vessel that is overtaking another vessel is the vessel that should give way. This means that the vessel that is being overtaken can remain on course.
Rule 13-International Overtaking (a) Notwithstanding anything contained in the rules of this section any vessel overtaking any other shall keep out of the way of the vessel being overtaken . In other words the vessel being overtaken is the stand-on vessel and the overtaking is the giveway vessel.
The opposite of being ahead of time would be running behind or late. The opposite of taking an action ahead of time is taking the action "after the fact" or later.