(1) Section 23 applies
only if the manufacturing of the plant, substance or structure referred to in
section 23(1)(a), (b) or (c) starts on or after commencement day.
(2) Despite subsection
(1), if the manufacturing is started before commencement day, but is not
completed before the 1 st anniversary of commencement day, section 23 —
(a)
applies on and after that anniversary; and
(b) is
taken always to have applied as if the manufacturing had been started on or
after commencement day.