32 (b) if modification, a summary of the changes made; and (c ) the effective date (which may be a retrospective date) of the withdrawal or modification. (3) If the advance tax ruling is either a binding private ruling or a binding class ruling, the Commissioner-General must first provide the applicant with notice of the proposed withdrawal or modification and a reasonable opportunity to state any proposition of law or fact relevant to the decision to withdraw or modify the ruling. Binding general rulings 10.(1) The Commissioner may, at any time, make binding general rulings. (2) A binding general ruling may be effective for either— (a) a particular year of assessment or other definite period; or (b) an indefinite period. (3) A binding general ruling must state— (a) that it is a binding general ruling made under this paragraph; and (b) the provisions of the Act which are the subject of the binding general ruling; and (c ) either— (i) the year of assessment or other definite period for which it applies; or (ii) in the case of a binding general ruling for an indefinite period, that it is for an indefinite period and the date or year of assessment from or beginning with which it applies. (4) Subject to subparagraph (3), binding general rulings may be issued in such form and in such manner as the Commissioner-General may prescribe, including but not limited to interpretation notes and practice notes. (5) A publication or other written statement shall not be considered as a binding general ruling unless it contains the information prescribed by subparagraph (3). Binding private rulings 11.(1) The Commissioner-General may issue binding private rulings regarding the application or interpretation of any of the provisions of this Act to a proposed transaction upon application by a person in accordance with paragraph 2. (2) The Commissioner-General may make a binding private ruling subject to such conditions and assumptions as may be prescribed in the ruling. (3) The Commissioner-General must provide an applicant with a reasonable opportunity to consult if, based upon the application and any additional information received, it appears that the content of the binding private ruling to be made would differ materially from the proposed ruling sought by the applicant. (4) The Commissioner-General must issue the final binding private ruling to the applicant at the address shown in the application unless the applicant provides other instructions, in writing, before the ruling is issued.