We study the finite distance boundary symmetry current algebra of the most general first order theory of 3d gravity. We show that the space of quadratic generators contains diffeomorphisms but also a notion of dual diffeomorphisms, which together form either a double Witt or centreless BMS$_3$ algebra. The relationship with the usual asymptotic symmetry algebra relies on a duality between the null and angular directions, which is possible thanks to the existence of the dual diffeomorphisms.
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