The Producer Responsibility Obligations (Packaging Waste) Regulations 2007

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—

(i) an auditor who would be eligible for appointment as company auditor of the reprocessor or exporter under Part II of the Companies Act 1989(1); or

(ii) an environmental auditor who is—

(aa) registered with a supervisory body approved by the appropriate Agency; and

(bb) not ineligible for appointment as a company auditor of the reprocessor or exporter on the ground of lack of independence under section 27 of the Companies Act 1989.

(1)

1989 c. 40, to which there are amendments not relevant to these Regulations.