The provisions of Article 180-2, paragraph (2) of the New Income Tax Act apply to domestic source income prescribed in that paragraph (limited to domestic source income set forth in Article 161, item (xii) of the New Income Tax Act) that a foreign trust company is to receive on or after January 1, 2008, and the provisions then in force continue to govern domestic source income prescribed in Article 180-2, paragraph (2) of the Former Income Tax Act that a trust company is to receive before that date.