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(1) The prohibition on processing of personal data which relates to the religious or philosophical beliefs of a data subject does not apply if the processing is carried out by

(a) a spiritual or religious organization or a branch of the organization and the processing is in respect of persons who are members of the organization,

(b) an institution founded on religious or philosophical principles and the processing is

(i) with respect to the members, employees or other persons belonging to the institution,

(ii) consistent with the objects of the institution, and

(iii) necessary to achieve the aims and principles of the institution.

(2) An individual who believes that data is being processed under subsection (1) may at any time by notice in writing to a data controller require a data controller to provide particulars of data processed under this exemption.