In the case of biomass fuels produced in refineries, other than the combination of processing plants with boilers or cogeneration units providing heat and/or electricity to the processing plant, the unit of analysis for the purposes of the calculation referred to in point 17 shall be the refinery.
I gcás breoslaí bithmhaise a tháirgtear i scaglanna, seachas an teaglaim de mhonarchana próiseála ina bhfuil coirí nó aonaid chomhghiniúna a thugann teas agus/nó leictreachas don mhonarcha próiseála, is é an scaglann a bheidh san aonad anailíse chun críocha an ríofa dá dtagraítear i bpointe 17.