Article 224-5 and Article 225, paragraph (1) (limited to the part concerning item (xiii)) of the new Income Tax Act apply to the payment of the difference or other settlement as prescribed in Article 224-5, paragraph (2) of the new Income Tax Act of a futures contract as prescribed in that paragraph which is effected on or after January 1, 2010, and the provisions then in force continue to govern the payment of the difference or other settlement as prescribed in Article 224-5, paragraph (2) of the former Income Tax Act of a futures contract as prescribed in that paragraph which was effected before that date.