“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;

“quarter year” means the first, second, third and fourth three months of the yearF1...

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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.