(a) A TR SO2 Group 1 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 1 allowance that is held in a compliance account or a general account will remain in such account unless and until the TR SO2 Group 1 allowance is deducted or transferred under Sec. 97.611(c), Sec. 97.623, Sec. 97.624, Sec. 97.625, Sec. 97.627, or Sec. 97.628.