The provisions of Article 224, paragraph (2) of the new Income Tax Act apply to interest, dividends of surplus or distributions of proceeds prescribed in that paragraph that are to be received on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern interest, dividends of surplus or distributions of proceeds prescribed in Article 224, paragraph (2) of the former Income Tax Act that are to be received before that date.