If a request for a refund under the preceding paragraph has been made with respect to the severance pay or other such compensation prescribed in that paragraph, then, for the purpose of applying the provisions on the return, Reassessment or determination, payment, collection (excluding withholding on severance pay or other such compensation), and refund (excluding the refund pertaining to that request) with respect to that Resident's income tax for 1966, and for the purpose of applying Article 201, paragraph (1), item (ii) of the new Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions to severance pay or other such compensation which is to be paid in that year and is paid on or after the effective date, income tax is deemed to have been collected, with respect to the severance pay or other such compensation pertaining to that request, in the amount obtained by deducting the amount to be refunded in response to that request from the amount of income tax withheld pursuant to Articles 199 through 202 of the former Act.