The provisions of Article 70 of the New Corporation Tax Act apply to the amount of corporation tax based on fictitious accounting prescribed in that Article pertaining to a Reassessment under that Article made on or after the Effective Date, and with regard to the amount of corporation tax reduced by a Reassessment prescribed in Article 70, paragraph (1) of the Former Corporation Tax Act or a Reassessment reducing the amount of income for each business year prescribed in paragraph (2) of that Article made before the Effective Date, the provisions then in force continue to govern.