The provisions of Article 224-3, paragraph (1) and Article 224-4 of the new Income Tax Act apply to a transfer of shares or similar interests as prescribed in Article 224-3, paragraph (2) of the Income Tax Act or a transfer of a beneficial interest in a trust as prescribed in Article 224-4 of the new Income Tax Act that is made on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of shares or similar interests as prescribed in that paragraph or a transfer of a beneficial interest in a trust as prescribed in Article 224-4 of the former Income Tax Act that was made before that date.