(a) by several persons or undertakings, where the material is to return to the original person or undertaking after being processed, converted or shaped; or
(a) idir daoine nó gnóthais éagsúla, má bhíonn an tábhar le teacht ar ais chuig an duine nó an gnóthas bunaidh, tar éis é a phróiseáil, a chlaochlú nó a chumadh; nó