Article 157, paragraph (4) of the new Income Tax Act applies in the case where a merger or similar transaction as prescribed in that paragraph (with regard to a distribution in kind as prescribed in that paragraph that is a distribution of residual assets, limited to one resulting from a dissolution on or after October 1, 2010) is effected on or after that date, and the provisions then in force continue to govern the case where a merger or similar transaction as prescribed in Article 157, paragraph (4) of the former Income Tax Act was effected before that date.