The provisions of Article 150, paragraph (1), item (ii) (Rescission of Approval to File a Blue Return) of the new Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the new Act) apply in the case where a fact falling under the provisions of that item arises on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern the case where such a fact arose before that date.