The provisions of Article 225, paragraph (1) (limited to the part concerning item (viii)) of the New Income Tax Act apply to domestic source income, pensions, and redemption money prescribed in that item that are to be paid on or after January 1, 2013, and the provisions then in force continue to govern domestic source income and redemption money prescribed in Article 225, paragraph (1), item (viii) of the Former Income Tax Act that are to be paid before that date.