With regard to the application of the provisions of Article 95, paragraphs (2) and (3) of the new Income Tax Act concerning the credit against a Resident's income tax for each of tax years 1989 through 1993, the phrase "any of the three years prior to the relevant year" in paragraph (2) of that Article is deemed to be replaced with "any of the five years prior to the relevant year", the phrase "the last three years" in that paragraph with "the last five years", and the phrase "the last three years" in paragraph (3) of that Article with "the last five years"; provided, however, that with regard to the application of the provisions of paragraphs (2) and (3) of that Article concerning the credit against income tax for tax year 1993, the maximum credit under paragraph (2) of that Article and the amount of foreign income taxes under paragraph (3) of that Article for tax year 1989 are deemed not to exist.