The provisions of Article 10, paragraph (5) of the new Income Tax Act apply to tax-exempt savings declarations prescribed in paragraph (3) of that Article and declarations of change in the tax-exempt savings limit prescribed in paragraph (4) of that Article that are submitted 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 tax-exempt savings declarations prescribed in Article 10, paragraph (3) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as "the former Income Tax Act") and declarations referred to in paragraph (4) of that Article that were submitted before the effective date.