The provisions of Article 25 of the New Income Tax Act (limited to the part concerning paragraph (1), item (v)) apply to money or other assets received by reason of an event set forth in that item where that event occurs on or after the effective date, and the provisions then in force continue to govern money or other assets received through a refund of equity interest prescribed in Article 25, paragraph (1), item (vi) of the Former Income Tax Act where that refund of equity interest took place before the effective date.