735Duties

735  Duties  (1) The duties imposed on a supplier under regulations 198 to 200 do not apply in relation to any plant if the supplier started (or started and completed) any process associated with the supply of the plant before 1 January 2012.  (2) If a supplier started any process associated with the supply of any plant before 1 January 2012, but has not completed the supply by 1 January 2013, then:  (a) the supplier will, in relation to the plant, substance or structure, cease to have the benefit of subregulation (1); and  (b) the supplier must comply with the requirements of regulations 198 to 200 in relation to the duties of a supplier.