The provisions of Article 224-5, paragraph (1) of the New Income Tax Act apply to a settlement by payment of the difference or other settlement as prescribed in paragraph (2) of that Article of a futures contract as prescribed in that paragraph that is carried out on or after the effective date, and the provisions then in force continue to govern a settlement by payment of the difference or other settlement as prescribed in Article 224-5, paragraph (2) of the Former Income Tax Act of a futures contract as prescribed in that paragraph that was carried out before the effective date.