Where:
(a) at a particular time, a levy or class of levies becomes attached to an R&D Corporation; and
(b) immediately before that time, the levy or class was attached to another R&D Corporation;
then, for the purposes of this Act, the levy or class:
(c) is redirected at that time to the first - mentioned R&D Corporation from the other R&D Corporation; and
(d) ceases at that time to be attached to the other R&D Corporation.