The provisions of Article 224-5, paragraph (1) of the new Income Tax Act apply to a payment of the difference or other settlement prescribed in paragraph (2) of that Article in connection with a futures contract prescribed in that paragraph 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 payment of the difference or other settlement prescribed in Article 224-5, paragraph (2) of the former Income Tax Act in connection with a futures contract prescribed in that paragraph that was made before that date.