Here is the state aid section of the Internal Market Bill. It basically says the NI Secretary of State reserves the right to interpret Article 10 of the NI Protocol and to “disapply” it, that he cd bring in rules to the effect that EU state aid law can’t apply in NI or GB... 
The bill also says the NI Secretary of State could decide that Article 10 of the Protocol can’t “be interpreted” according to ECJ case law
Or he could introduce a law that means EU state aid rules cannot be binding on the UK because of an interpretation of Article 10.
And finally it says the Secretary of State could bring in a law meaning no-one could take court action if they feel EU state aid rules have been broken, even “as a result of relevant international...law”
Any such court action would not be “recognised, available, enforced, allowed or followed”
This, it seems to me, is entirely at odds with the Protocol. The Protocol applies EU state aid law in NI and if there’s a knock on effect of subsidies for a GB company, with subsidiaries in NI, EU state aid law applies there as well
The Protocol draws in from Article 107(3) of the EU treaty the application of EU state aid law. That relies on ECJ case law, and it allows the Commission, a govt or a company to take court action if they believe there’s an illegal subsidy
What Clause 42 of the Internal Market Bill suggests is that the NI Secretary of State can just scrap all that
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