724Hazardous manual tasks—duties of manufacturers

724  Hazardous manual tasks—duties of manufacturers  (1) The duties imposed on a manufacturer of plant under regulation 61 do not apply in relation to any plant if the manufacturer started (or started and completed) any process associated with the manufacture of the plant before 1 January 2012.  (2) If a manufacturer started any process associated with the manufacture of any plant, substance or structure before 1 January 2012, but has not completed the manufacture by 1 January 2013, then:  (b) the manufacturer must comply with the requirements of regulation 61 in relation to the duties of a manufacturer.