Except as otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by Article 2 (hereinafter referred to as the "New Corporation Tax Act") apply to corporation tax on income for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter) beginning on or after April 1, 2012 and to corporation tax on consolidated income for consolidated business years of a consolidated corporation beginning on or after that date, and the provisions then in force continue to govern corporation tax on income for business years of a corporation that began before that date and corporation tax on consolidated income for consolidated business years of a consolidated corporation that began before that date.