If a request for a refund under the preceding paragraph has been made with respect to severance pay or other such compensation prescribed in that paragraph, then, with regard to the application of the provisions concerning the filing of returns, Reassessment or determination, payment, collection (excluding withholding from severance pay or other such compensation), and refund (excluding the refund for which that request is made) for that Resident's income tax for tax year 1987, and with regard to the application of the provisions of Article 201, paragraph (1), item (ii) of the new Income Tax Act to severance pay or other such compensation which is to be paid during 1987 and is paid on or after October 1, 1987, income tax is deemed to have been withheld in the amount obtained by deducting the amount to be refunded pursuant to that request from the amount of income tax withheld pursuant to the provisions of Articles 199 through 202 of the former Income Tax Act from the severance pay or other such compensation to which that request relates.