The provisions of Article 224, paragraph (1) of the new Income Tax Act apply to interest or similar income or dividends or similar income prescribed in that paragraph whose payment is finalized on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern interest or similar income or dividends or similar income prescribed in Article 224, paragraph (1) of the former Income Tax Act whose payment was finalized before that date.