Unless otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the New Corporation Tax Act") apply to corporation tax on income for business years of corporations (including associations or foundations without juridical personality; the same applies hereinafter) that end on or after the Effective Date and to corporation tax on consolidated income for consolidated business years of consolidated corporations that end on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that ended before the Effective Date and corporation tax on consolidated income for consolidated business years of consolidated corporations that ended before the Effective Date, the provisions then in force continue to govern.