The provisions of Article 204, paragraph (1) (limited to the part concerning item (iii)) of the new Income Tax Act apply to medical fees set forth in that item that are to be paid 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 medical fees set forth in Article 204, paragraph (1), item (iii) of the former Income Tax Act that are to be paid before the effective date.