(1) In this Part -
"consolidated payment report" has the meaning assigned to it by section 1451;
"entity payment report" has the meaning assigned to it by section 1450;
"equivalent reporting requirements" means third country reporting requirements assessed as equivalent to the requirements of Chapter 10 of the Accounting Directive in accordance with Article 46 of that Directive;
"logging undertaking" means an undertaking which undertakes in primary forests the activity referred to in Section A, Division 02, Group 02.2 of Annex I to Regulation (EC) No. 1893/2006 of the European Parliament and of the Council of 20 December 2006 [OJ No. L 393, 30.12.2006, p.1.] establishing the statistical classification of economic activities NACE Revision 2 as set out in Table 1 of Schedule 18; and "logging company" shall be read accordingly;
"mining or quarrying undertaking" means an undertaking which performs any activity involving the exploration, prospection, discovery, development, and extraction o
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