The provisions of Article 81-9-2, paragraphs (2) through (4) of the New Corporation Tax Act apply to the amount of unappropriated loss prescribed in Article 81-9, paragraph (2), item (iii), (a) of the New Corporation Tax Act or the individually attributed amount of consolidated operating loss listed in (b) of that item of an acquired corporation, etc. prescribed in Article 81-9-2, paragraph (2), item (i) of the New Corporation Tax Act in the case where a consolidated parent corporation that is a consolidated corporation showing a loss, etc. prescribed in paragraph (2) of that Article effects a qualified merger, etc. prescribed in item (i) of that paragraph on or after the Effective Date, to the net operating loss prescribed in Article 81-9, paragraph (2), item (i) of the New Corporation Tax Act, or the net operating loss prescribed in item (ii), (a) of that paragraph or the individually attributed amount of consolidated operating loss listed in (b) of that item, that arose in each business year or each consolidated business year prior to the applicable business year or applicable consolidated business year prescribed in Article 81-9-2, paragraph (3) of the New Corporation Tax Act of a consolidated parent corporation or consolidated subsidiary corporation prescribed in that paragraph in the case where the first day of the consolidated parent corporation's first business year prescribed in that paragraph of the consolidated parent corporation or consolidated subsidiary corporation falls on or after the Effective Date, and to the amount of unappropriated loss prescribed in Article 81-9, paragraph (2), item (iii), (a) of the New Corporation Tax Act or the individually attributed amount of consolidated operating loss listed in (b) of that item that arose in each business year or each consolidated business year prior to the applicable business year or applicable consolidated business year prescribed in Article 81-9-2, paragraph (4) of the New Corporation Tax Act of an uncontrolled corporation prescribed in that paragraph in the case where a consolidated parent corporation prescribed in that paragraph effects a qualified merger, etc. prescribed in that paragraph on or after the Effective Date, and with regard to the net operating loss or individually attributed amount of consolidated operating loss specified in Article 81-9, paragraph (2), item (iii) of the Former Corporation Tax Act of an acquired corporation, etc. prescribed in Article 81-9-2, paragraph (2), item (i) of the Former Corporation Tax Act in the case where a consolidated parent corporation that is a consolidated corporation showing a loss, etc. prescribed in paragraph (2) of that Article effected a qualified merger, etc. prescribed in item (i) of that paragraph before the Effective Date, the net operating loss or individually attributed amount of consolidated operating loss specified in Article 81-9, paragraph (2), item (i) or (ii) of the Former Corporation Tax Act that arose in each business year or each consolidated business year prior to the applicable business year or applicable consolidated business year prescribed in Article 81-9-2, paragraph (3) of the Former Corporation Tax Act of a consolidated parent corporation or consolidated subsidiary corporation prescribed in that paragraph in the case where the first day of the consolidated parent corporation's first business year prescribed in that paragraph of the consolidated parent corporation or consolidated subsidiary corporation fell before the Effective Date, and the net operating loss or individually attributed amount of consolidated operating loss specified in Article 81-9, paragraph (2), item (iii) of the Former Corporation Tax Act that arose in each business year or each consolidated business year prior to the applicable business year or applicable consolidated business year prescribed in Article 81-9-2, paragraph (4) of the Former Corporation Tax Act of an uncontrolled corporation prescribed in that paragraph in the case where a consolidated parent corporation prescribed in that paragraph effected a qualified merger, etc. prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.