If, as of December 31 of each year from 1999 onward, the amount in the special repair reserves account for an asset referred to in the preceding paragraph which an individual has carried forward from the previous year includes any amount for which two years have elapsed from the day after December 31 of the year that includes the date specified by Cabinet Order as the scheduled completion date of the special repairs (or December 31, 1999, if that date is before December 31, 1999), the individual must, notwithstanding the provisions of that paragraph, withdraw the amount in the special repair reserves account for that asset, pursuant to Cabinet Order.