Except as otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by Article 3 (hereinafter referred to as the "New Corporation Tax Act") concerning corporation tax for foreign corporations apply to corporation tax on income for business years of a foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern corporation tax on income for business years of a foreign corporation that began before that date.