Article 225, paragraph (2) of the new Income Tax Act applies to distributions of proceeds as prescribed in item (i) of that paragraph and amounts deemed to be a dividend of surplus, dividend of profits, or distribution of surplus as prescribed in item (ii) of that paragraph which are paid on or after the effective date, and the provisions then in force continue to govern distributions of proceeds as prescribed in Article 225, paragraph (2), item (i) of the former Income Tax Act and amounts deemed to be a dividend of surplus, dividend of profits, or distribution of surplus as prescribed in item (ii) of that paragraph which were paid before the effective date.