Article 26, paragraph (2) (Exclusion of Refunds of Foreign Taxes from Gross Profits), Article 60 (Inclusion of Dividends to Policyholders Incurred by Insurance Companies in Deductible Expenses), Article 68 (Income Tax Credit) (limited to the part concerning prize money), Article 69 (Foreign Tax Credit) and Article 70 (Corporation Tax Credit Due to a Reassessment after Fictitious Accounting) of the Corporation Tax Act as amended (hereinafter referred to as "the New Act") apply to corporation tax on income for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax on income for business years of a corporation that ended before that date.