34 (7) Prior to final publication, the Commissioner must provide the applicant with a draft copy of the edited ruling for review and comment. (8) It is the sole and exclusive responsibility of the applicant to communicate with the affected class members regarding the application for the binding class ruling, the issuance, withdrawal or modification of such ruling, or any other information or matters pertaining to such ruling. Procedures and guidelines 13. The Commissioner may issue procedures and guidelines, in the form of binding general rulings, for the implementation and operation of the advance tax ruling system established by this Schedule.”. PART III STAMP DUTIES 34 Amendment of Schedule to Chapter II of Cap. 23:04 With effect from the 1st January, 2007, the Schedule (“Stamp Duty on Instruments and other Matters”) to Chapter II of the Finance Act [Chapter 23:04] is amended in item 3 by the deletion of “10 00” and the substitution of “100 00”. PART IV ESTATE DUTY 35 Amendment of Schedule to Chapter VI of Cap. 23:04 With effect from the 1st January, 2007, the Schedule to Chapter VI of the Finance Act [Chapter 23:04] is amended in paragraph 6E by the repeal of proviso (ii) thereto and the substitution of⎯ “(ii) only such portion of the value of the property included in the estate as exceeds one hundred million dollars shall be deemed to be the dutiable amount.”. PART V CAPITAL GAINS TAX 36 Amendment of section 11 of Cap 23:01 With effect from the year of assessment beginning on the 1st January, 2007, section 11 (“Deductions allowed in determination of capital gain”) of the Capital Gains Tax Act [Chapter 23:01] is amended in subsection (2) by the repeal of paragraph (c) and the substitution of— “(c ) in respect of the year of assessment beginning on the 1st January, 2007, and any subsequent year of assessment, an amount determined in accordance with the following formula: