VAT applies to goods traded between the EU and the UK. By derogation from previous articles, the title allows access to the information systems necessary for the application or treatment of VAT (Article 51). The most important elements of the draft agreement are: The December WAB is in many ways similar to its predecessor and shares most of the key clauses and timetables of the Act. This is not surprising, as its main objective – ratification and implementation of the withdrawal agreement between the UK and the EU – remains unchanged. The government will introduce a new law on the withdrawal agreement (Eup). Here we have outlined some of the main differences between this bill and a previous European Union bill (withdrawal agreement) presented to Parliament in October 2019. On 20 December 2019, after the Conservatives won the 2019 British general election, the House of Commons passed second reading of the withdrawal agreement with a 358-234 lead. Following the amendments proposed by the House of Lords and the ping-pong between the two houses, the bill was granted royal approval on 23 January 2020, allowing ratification on the British side.  On 6 September 2020, the Financial Times reported that the UK government was considering drafting new laws to circumvent the protocol of the Withdrawal Agreement in Northern Ireland.
 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).  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.  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”.  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”.”  The withdrawal agreement between the European Union and the United Kingdom sets out the conditions for the UK`s orderly exit from the EU, in accordance with Article 50 of the Treaty on european Union.