On 22 October 2019, the House of Commons agreed, by 329 votes to 299, to give a second reading to the revised withdrawal agreement (negotiated by Boris Johnson earlier this month), but when the accelerated timetable it had proposed did not receive the necessary parliamentary support, Johnson announced that the law would be overturned.   On 6 September 2020, the Financial Times reported that the UK government was planning to develop 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”.”  On the issue of the Irish border, there is a northern Ireland protocol (the “backstop”) which is attached to the agreement and establishes a position of withdrawal that will only come into force if effective alternative arrangements are not demonstrated before the transition period expires. In this case, the UK will eclipse the EU`s common external tariff and Northern Ireland will stick to aspects of the internal market until such an event is carried out. Neither party can unilaterally withdraw from this customs union. The aim of this backstop agreement is to avoid a “hard” border in Ireland, where customs controls are needed.  Ministers argue that legislation is needed to prevent “damaging” tariffs on goods travelling from the rest of the UK to Northern Ireland if negotiations with the EU on a free trade agreement fail. The UK sent its withdrawal notification to the EU on 29 March 2017. This triggered a process of withdrawal within the meaning of Article 50 of the Treaty on european Union.
Negotiations ended on October 17, 2019. The withdrawal agreement provided for an extension of the transition period to avoid the “non-deal” of Brexit if no agreement between the EU and the UK could be reached by 31 December 2020. Such an extension should have been requested until July 2020. Following a statement by Prime Minister Boris Johnson that he would not use this option and that 11 months would be enough to reach a comprehensive agreement, the British government added a provision to the 2020 Law to prohibit a British minister who wants such an extension, and no extension was sought. On 23 March 2018, EU and UK negotiators reached an agreement on the draft withdrawal agreement allowing the European Council (Article 50) to adopt guidelines for the framework for future eu-UK relations. The European Commission had called for a timely meeting as soon as possible to clarify what the legislation means for the Brexit deal. There are also provisions on other “separation issues” to clarify what applies to ongoing police cooperation, goods on the market and many other things. Immediately after the announcement of a revised withdrawal agreement on October 17, 2019, Labour, the Liberal Democrats and the DUP said they could not support the new agreement.  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.