Where the processing is carried out by a group of undertakings, the main establishment of the controlling undertaking should be considered to be the main establishment of the group of undertakings, except where the purposes and means of processing are determined by another undertaking.
I gcás ina ndéanann grúpa gnóthas an phróiseáil, ba cheart príomhbhunaíocht an ghnóthais rialaithigh a mheas mar phríomhbhunaíocht an ghrúpa gnóthas, seachas i gcás ina gcinneann gnóthas eile na críocha agus na modhanna próiseála.