The provisions of Article 224-5, paragraph (1) and Article 225, paragraph (1) (limited to the part concerning item (xiii)) of the New Income Tax Act apply to payments of differences or other settlements prescribed in Article 224-5, paragraph (2) of the New Income Tax Act relating to futures contracts prescribed in that paragraph that are effected on or after the date specified in Article 1, item (vii) of the Supplementary Provisions, and the provisions then in force continue to govern payments of differences or other settlements prescribed in Article 224-5, paragraph (2) of the Former Income Tax Act relating to futures contracts prescribed in that paragraph that were effected before that date.