The provisions of Article 66 of the new Income Tax Act apply to contracts for long-term, large-scale construction work prescribed in paragraph (1) of that Article and contracts for construction work prescribed in paragraph (2) of that Article under contracts for work that an individual concludes on or after the Effective Date, and the provisions then in force continue to govern contracts for long-term construction work prescribed in Article 67, paragraph (2) of the former Income Tax Act under contracts for work concluded before the Effective Date.