Articles 42 through 44 (Exclusion of Government Subsidies and Their Equivalent from Gross Revenue and Related Matters) of the new Act apply where an individual receives, on or after the effective date, a government subsidy or its equivalent prescribed in Article 42, paragraph (1) of the new Act, a Fixed Asset prescribed in paragraph (2) of that Article, or a grant of an amount prescribed in Article 44, paragraph (1) of the new Act, and the provisions then in force continue to govern where such a grant was received before that date.