, 4 tweets, 2 min read
Apologies for the spanner in the works, but a Brexit deal based on keeping just Northern Ireland in the EU customs union seems to directly run up counter the Government’s Taxation (Cross-Border Trade) Act 2018.

As Jacob Rees-Mogg knows: because it was his amendment...
This clause (Section 55, or shall we call it the Rees-Mogg backstop) is legally based on the GATT definition of a "customs territory". It can't therefore be invalidated merely by the Govt deeming that under their Brexit Deal, Northern Ireland isn't really in the EU Customs Union.
Given the Rees-Mogg amendment, I'd be interested to know Government lawyers' thinking on whether the PM can go ahead & agree a Brexit Deal involving Nthn Ireland still in the EU Customs Union without a serious risk of injunction. Anyone know a lawyer who might give me their view?
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