Article 224-5 of the new Income Tax Act (limited to the part concerning paragraph (1), item (iv)) and Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (xiii)) as it relates to that item 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 that is a market derivatives transaction, foreign market derivatives transaction, or over-the-counter derivatives transaction set forth in item (ii) of that paragraph, which is effected on or after January 1, 2011, 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 that is a market derivatives transaction or over-the-counter derivatives transaction set forth in item (ii) of that paragraph, which was effected before that date.