The provisions of Article 9, paragraph (1), item (xv) of the new Income Tax Act apply to money or goods set forth in that item that are to be received on or after the date on which this Act comes into effect (hereinafter referred to as the "effective date"), and the provisions then in force continue to govern money or goods set forth in Article 9, paragraph (1), item (xv) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as the "former Income Tax Act" up to Article 20 of the Supplementary Provisions) that are to be received before the effective date.