Notwithstanding the provisions of the preceding paragraph, if a person prescribed in Article 214, paragraph (1) of the former Income Tax Act has, before July 1, 2004, submitted the certificate prescribed in that paragraph, as provided for in that paragraph, to the person paying domestic source income specified in the items of that paragraph, the provisions of Article 214 of the new Income Tax Act apply to that domestic source income which the person is to be paid on or after that date while the certificate remains in effect, by deeming the person to have presented the certificate to the person making the payment as provided for in Article 214, paragraph (1) of the new Income Tax Act.