{
  "url": "https://openlegislation.uk/draft-producer-responsibility-obligations-packaging-waste-regulations-2007/schedule-5/paragraph-2",
  "json_url": "https://openlegislation.uk/draft-producer-responsibility-obligations-packaging-waste-regulations-2007/schedule-5/paragraph-2.json",
  "legislation": "ukdsi/2007/9780110757810",
  "legislation_title": "The Producer Responsibility Obligations (Packaging Waste) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/draft-producer-responsibility-obligations-packaging-waste-regulations-2007",
  "path": "schedule/5/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "For the purposes of this Schedule—\n(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;\n(b) “quarter year” means the first, second, third and fourth three months of the year; and\n(c) “independent auditor” means—\n(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; or\n(ii) an environmental auditor who is—\n(aa) registered with a supervisory body approved by the appropriate Agency; and\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1989 c. 40, to which there are amendments not relevant to these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2007/9780110757810/schedule/5/paragraph/2",
    "retrieved_at": "2026-10-30T15:18:25.092570+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}