# The Producer Responsibility Obligations (Packaging Waste) Regulations 2007, Paragraph 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; 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.

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Source: https://www.legislation.gov.uk/ukdsi/2007/9780110757810/schedule/5/paragraph/2 (the official version)
Page: https://openlegislation.uk/draft-producer-responsibility-obligations-packaging-waste-regulations-2007/schedule-5/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.