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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the Recovery of Import Duties and Export Duties (Andorra) Regulations 2010 (S.I. 2010/795), in order to correct an error whereby the term defined in regulation 24(2) (“the date of recognition”) was not used. Regulations 24(1) and (2) are replaced by the new regulation 24(1), which is worded so that a definition is unnecessary.

In line with government commitments, a Tax Information and Impact Note has not been prepared for this instrument as no impact on the private or voluntary sectors is foreseen.