(a) A TR SO2 Group 2 allowance may be banked for future use or transfer in a compliance account or a general account in accordance with paragraph (b) of this section.
(b) Any TR SO2 Group 2 allowance that is held in a compliance account or a general account will remain in such account unless and until the TR SO2 Group 2 allowance is deducted or transferred under Sec. 97.711(c), Sec. 97.723, Sec. 97.724, Sec. 97.725, Sec. 97.727, or Sec. 97.728.