The provisions of Article 25, paragraph (1) of the new Income Tax Act (limited to the part concerning item (iii)) apply to monies or any other assets issued due to a refund of capital prescribed in that item on or after the effective date, and the provisions then in force continue to govern monies or any other assets issued due to a refund of capital prescribed in Article 25, paragraph (1), item (iii) of the former Income Tax Act before the effective date.