The duties imposed on a supplier under regulations 59 , 61 , 64 , 198 , 199 and 200 of the new regulations do not apply in relation to the supply by the supplier of plant or a structure if –

(a) the supplier completed the supplying of the plant or structure before the 2012 commencement day; or

(b) the supplier –

(i) commenced any process associated with the supply of the plant or structure before the 2012 commencement day; and

(ii) completed the supplying of the plant or structure by the first anniversary of the 2012 commencement day.