The provisions of the main clause of Article 13, paragraph (1) of the New Income Tax Act apply to the assets and liabilities belonging to the trust property of a trust that takes effect on or after the effective date of the Trust Act (for a trust created by will, limited to one for which the will was made on or after the effective date of the Trust Act, and including a new-law trust) and to the revenue and expenses attributed to that trust property, and the provisions then in force continue to govern the income and expenditure attributed to the trust property of a trust that took effect before the effective date of the Trust Act (including, for a trust created by will, one for which the will was made before the effective date of the Trust Act, and excluding a new-law trust).