The provisions of Article 65 of the new Income Tax Act apply to sales or similar transactions of assets falling under deferred payment sales or similar transactions prescribed in paragraph (1) of that Article for which the object is delivered or the services are provided in 1999 or a subsequent year, and the provisions then in force continue to govern instalment sales or similar transactions prescribed in Article 65, paragraph (1) of the former Income Tax Act, or deferred payment sales or deferred payment contracts for work prescribed in Article 66, paragraph (1) of the former Income Tax Act, of Inventory, services, or construction work for which the object was delivered or provided in 1998 or an earlier year.