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Withdrawal Agreement is illegal

Parliament adopted the Taxation (Cross-border Trade) Act 2018 (section 55) which prevented the Government from concluding an agreement pursuant to which Northern Ireland would have different customs rules than the rest of the UK. We contended that the Withdrawal Agreement agreed in 2019 had that effect and was therefore illegal.

After the 2019 General Election Parliament changed the law with an implied repeal of section 55 and so the litigation was discontinued.

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