2. For the purposes of this Schedule—
(a)“issue” in relation to a PRN or PERN means to sell or otherwise supply to a producer or operator of a scheme or to the representative of a scheme or operator of a scheme, and a reprocessor or exporter may issue a PRN or PERN to himself;
(b)“quarter year” means the first, second, third and fourth three months of the year; and
(c)“independent auditor” means an auditor who would be eligible for appointment as company auditor of the reprocessor or exporter under Part III of the Companies (Northern Ireland) Order 1990; or
(d)an environmental auditor registered with a recognised supervisory body and who would be eligible for appointment as a company auditor of the reprocessor or exporter under Article 30 of the Companies (Northern Ireland) Order 1990.