The provisions of Article 203-3 of the new Income Tax Act apply to public pensions or retirement packages as prescribed in Article 203-2 of the new Income Tax Act (referred to as "public pensions or retirement packages" in the following paragraph) that are to be paid on or after January 1, 2018, and the provisions then in force continue to govern public pensions or retirement packages as prescribed in Article 203-2 of the former Income Tax Act that were to be paid before that date.