The Irish Border and the Law

The words quoted below are the law of the land. They come from s.55 of the Taxation (Cross-border Trade) Act 2018.


"55 Single United Kingdom customs territory
(1)It shall be unlawful for Her Majesty’s Government to enter into arrangements under which Northern Ireland forms part of a separate customs territory to Great Britain.

(2)For the purposes of this section “customs territory” shall have the same meaning as in the General Agreement on Tariffs and Trade 1947 as amended."

Has anyone in Salzburg noticed?

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