Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (vi)) applies to remuneration as prescribed in that item which is to be paid on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern remuneration as prescribed in Article 225, paragraph (1), item (vi) of the former Income Tax Act which was to be paid before the effective date.