(2) section 1026 of the Taxation Act applies, for 1997 and 1998, for the purpose of computing the payments payable for the year by an individual referred to in section 37.6 of the Act respecting the Régie de l’assurance-maladie du Québec, enacted by section 106, Division I.1 of Chapter IV of the Act respecting the Régie de l’assurance-maladie du Québec, enacted by section 106, is deemed, for the application of the said section 1026(a) to 1997, to have been in force since 1 January 1995;
(b) to 1998, to have been in force since 1 January 1996.