Supplementary Provisions, Article 3Application of Provisions on Interest on Refund

The provisions of Article 17-4 of the New Act apply to the amount to be added to an overpayment or payment by mistake for which expenditure for a refund is determined, or which is appropriated, on or after the Effective Date; provided, however, that the provisions then in force continue to govern the calculation of all or part of that amount to be added that corresponds to a period before that date.