The provisions of Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (xi) of that paragraph) apply to the delivery of money or other assets prescribed in Article 225, paragraph (1), item (xi) of the new Income Tax Act by reason of an event set forth in one of the items of Article 25, paragraph (1) of the new Income Tax Act which occurs on or after April 1, 2001, and the provisions then in force continue to govern the delivery of those assets by reason of an event set forth in those items which occurred before that date.