The provisions of Part IV, Chapter III-2 of the new Income Tax Act apply to public pensions or retirement packages prescribed in Article 203-2 of the new Income Tax Act (hereinafter referred to as "public pensions or retirement packages" in this Article) which are to be paid on or after January 1, 1988, and the provisions then in force continue to govern pensions and public retirement packages prescribed in Article 28, paragraph (1) of the former Income Tax Act and pensions set forth in the items of Article 29 of the former Income Tax Act which are to be paid before that date.