The UK`s withdrawal agreements from the EU are covered by the withdrawal agreement (WA) concluded by the UK government and the EU in October 2019. The VA was ratified by the UK and THE EU in the days leading up to the UK`s withdrawal on 31 January 2020, and came into force immediately after the UK`s withdrawal. The new relationship between the EU and the UK begins, provided an agreement has been reached, approved by the EU Member States, the European Parliament and the British Parliament. The most important elements of the draft agreement are:[21] The agreement also provides for a transitional period that will last until 31 December 2020 and can be extended by mutual agreement. During the transitional period, EU legislation will continue to apply to the UK (including participation in the European Economic Area, the internal market and the customs union) and the UK will continue to contribute to the EU budget, but the UK will not be represented in EU decision-making bodies. The transition period will give businesses time to adapt to the new situation and the new era, so that the British and European governments can negotiate a new trade agreement between the EU and the UK. [17] [18] On 6 September 2020, the Financial Times reported that the UK government was planning to develop new laws to circumvent the protocol of the withdrawal agreement in Northern Ireland. [45] The new law would give ministers the power to determine which state aid should be notified to the EU and to define which products at risk of being transferred from Northern Ireland to Ireland (the withdrawal agreement stipulates that in the absence of a reciprocal agreement, all products are considered vulnerable). [47] The government defended this approach and stated that the legislation was in accordance with protocol and that it had only “clarified” the volumity in the protocol. [48] Ursula von der Leyen warned Johnson not to violate international law and said that the implementation of the withdrawal agreement by Britain was a “precondition for any future partnership”. [49] On 8 September, the Minister of Foreign Affairs for Northern Ireland, Brandon Lewis, told the British Parliament that the government`s internal market bill would “violate international law”.” [50] Immediately after the announcement of a revised withdrawal agreement on October 17, 2019, Labour, the Liberal Democrats and the DUP declared that they could not support the new agreement.

[30] On the issue of the Irish border, there is a northern Ireland protocol (the “backstop”) which is attached to the agreement and establishes a position of withdrawal that will only come into force if effective alternative arrangements are not demonstrated before the transition period expires. In this case, the UK will eclipse the EU`s common external tariff and Northern Ireland will stick to aspects of the internal market until such an event is carried out.