The provisions of Article 224-3, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (4) of that Article), Article 225, paragraph (1) (limited to the part concerning items (x) and (xi)), and Article 228, paragraph (2) (limited to the part concerning shares or similar interests prescribed in Article 224-3, paragraph (2) of the New Income Tax Act and redemption money or similar assets prescribed in paragraph (4) of that Article) of the New Income Tax Act apply to transfers of shares or similar interests prescribed in Article 224-3, paragraph (2) of the New Income Tax Act or deliveries of redemption money or similar assets prescribed in paragraph (4) of that Article that are made on or after January 1, 2016, and the provisions then in force continue to govern transfers of shares or similar interests prescribed in Article 224-3, paragraph (2) of the Former Income Tax Act or deliveries of redemption money or similar assets prescribed in paragraph (4) of that Article that were made before that date.