The provisions of Article 169, item (iii) and Article 213, paragraph (1), item (i), (a) of the New Income Tax Act apply to pensions set forth in Article 161, paragraph (1), item (xii), (b) of the New Income Tax Act that are to be paid on or after January 1, 2020, and the provisions then in force continue to govern pensions set forth in Article 161, paragraph (1), item (xii), (b) of the Former Income Tax Act that were to be paid before that date.