(1) Section 25 does
not apply if the supply of the plant, substance or structure referred to in
section 25(1)(a), (b) or (c) is started before commencement day.
(2) Despite subsection
(1), if the plant, substance or structure is not supplied before the 1 st
anniversary of commencement day, section 25 —
(a)
applies on and after that anniversary; and
(b) is
taken always to have applied as if the supply of the plant, substance or
structure had been started on or after commencement day.