Discussion of Barnier’s proposed approach to backstop (dedramatised checks) seems to have forgotten an important fact: section 55 of the Taxation (Cross Border Trade) Act 2018 means the PM can’t agree to it. legislation.gov.uk/ukpga/2018/22/…
The enactment of this Act seems generally to have been missed, though the ERG amendment that is now s.55 caused quite a flurry at the time.
It could of course be repealed by an amendment to the Trade Bill (now before the House of Lords) or by the Withdrawal Agreement Bill that will be required to enact any withdrawal agreement.
And it’s by no means unknown for Acts of Parliament to repeal provisions of an Act passed only months before (ask any criminal law practitioner).
But it’s odd, to say the least, for the PM to be in a position where she has to make agreeing to something conditional on repealing a statutory provision that precludes her from agreeing that very thing.
