Where a sector or subsector is subject to the refineries benchmark and another product benchmark, this circumstance should be taken into account so that, where relevant, a qualitative analysis of the risk of carbon leakage can be done to ensure a level playing field for products produced both in refineries and in chemical plants.
I gcás ina mbeidh earnáil nó fo-earnáil faoi réir thagarmharc na scaglann agus tagarmharc táirge eile, ba cheart an méid sin a thabhairt ar aird ionas gur féidir, i gcás inarb ábhartha, anailís cháilíochtúil a dhéanamh ar riosca sceitheadh carbóin chun cothroime iomaíochta a áirithiú do tháirgí a tháirgtear i scaglanna agus i ngléasraí ceimiceacha araon.