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 for which the day on which the decision to pay is finalized as prescribed in that paragraph falls on or after the effective date, and the provisions then in force continue to govern distributions of proceeds as prescribed in item (i) of Article 225, paragraph (2) 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 for which the day on which the decision to pay was finalized as prescribed in that paragraph falls before the effective date.