Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (x)) applies to payments of the consideration for a transfer and deliveries of redemption money or similar assets as prescribed in that item which are made on or after the effective date, and the provisions then in force continue to govern payments of the consideration for a transfer as prescribed in Article 225, paragraph (1), item (x) of the former Income Tax Act which were made before the effective date.