The provisions of Article 224-3, paragraph (1) of the new Income Tax Act (including as applied mutatis mutandis pursuant to paragraphs (3) and (4) of that Article) apply to a transfer of shares or similar interests prescribed in Article 224-3, paragraph (1) of the new Income Tax Act, a delivery of monies or similar assets prescribed in paragraph (3) of that Article or a delivery of redemption money or similar assets prescribed in paragraph (4) of that Article that is made on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of shares or similar interests prescribed in Article 224-3, paragraph (1) of the former Income Tax Act, a delivery of monies or similar assets prescribed in paragraph (3) of that Article or a delivery of redemption money or similar assets prescribed in paragraph (4) of that Article that was made before that date.