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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations revoke the Double Taxation Dispute Resolution (EU) Regulations 2020 which implement Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union.

A Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.