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N2-9. EU law after Brexit

EU derived domestic legislation continues to have effect

 

"(1) EU-derived domestic legislation, as it has effect in domestic law immediately before IP completion day, continues to have effect in domestic law on and after IP completion day." (EU (Withdrawal) Act 2018, s.2)

EU derived domestic legislation continues to have effect

- Meaning of EU-derived domestic legislation

"(7) In this Act “EU-derived domestic legislation” means any enactment so far as—
(a) made under section 2(2) of, or paragraph 1A of Schedule 2 to, the European Communities Act 1972,
(b) passed or made, or operating, for a purpose mentioned in section 2(2)(a) or (b) of that Act,
(c) relating to—
(i) anything which falls within paragraph (a) or (b), or
(ii) any rights, powers, liabilities, obligations, restrictions, remedies or procedures which are recognised and available in domestic law by virtue of section 2(1) of the European Communities Act 1972, or
(d) relating otherwise
to the EU or the EEA,but does not include any enactment contained in the European Communities Act 1972 or any enactment contained in this Act or the European Union (Withdrawal Agreement) Act 2020 or in regulations made under this Act or the Act of 2020." (EU (Withdrawal) Act 2018, s.1B)

- Meaning of EU-derived domestic legislation

- Certain repeals from 1 January 2024

"(1) Legislation listed in Schedule 1 is revoked at the end of 2023, to the extent specified there.
(2) In that Schedule—
(a) Part 1 lists subordinate legislation;
(b) Part 2 lists retained direct EU legislation."
(Retained EU Law (Revocation and Reform) Act 2023, s.1)

- Certain repeals from 1 January 2024

Direct EU legislation incorporated 

 

"Direct EU legislation, so far as operative immediately before IP completion day, forms part of domestic law on and after IP completion day.(EU (Withdrawal) Act 2018, s.3)

Direct EU legislation

(2) In this Act “direct EU legislation” means—
(a) any EU regulation, EU decision or EU tertiary legislation, as it has effect in EU law immediately before IP completion day and so far as—
(ai) it is applicable to and in the United Kingdom by virtue of Part 4 of the withdrawal agreement,
(bi) it neither has effect nor is to have effect by virtue of section 7A or 7B,
(i) it is not an exempt EU instrument (for which see section 20(1) and Schedule 6), and
...
(iii)its effect is not reproduced in an enactment to which section 2(1) applies,..." (EU (Withdrawal) Act 2018, s.3)

Direct EU legislation incorporated 

- Read references to EU legislation as references to the incorporated legislation

 

"(1) Any reference so far as it, immediately before IP completion day—
(a) exists in—

(i) any enactment,

(ii) any EU regulation, EU decision, EU tertiary legislation or provision of the EEA agreement which is to form part of domestic law by virtue of section 3, or

(iii) any document relating to anything falling within sub-paragraph (i) or (ii), and

(b) is a reference to (as it has effect from time to time) any EU regulation, EU decision, EU tertiary legislation or provision of the EEA agreement which is to form part of domestic law by virtue of section 3,

is to be read, on or after IP completion day, as a reference to the EU regulation, EU decision, EU tertiary legislation or provision of the EEA agreement as it forms part of domestic law by virtue of section 3 and, unless the contrary intention appears, as modified by domestic law from time to time.(EU (Withdrawal) Act 2018, Sch 8, para 1)

- Read references to EU legislation as references to the incorporated legislation

- Certain repeals from 1 January 2024

"(1) Legislation listed in Schedule 1 is revoked at the end of 2023, to the extent specified there.
(2) In that Schedule—
(a) Part 1 lists subordinate legislation;
(b) Part 2 lists retained direct EU legislation."
(Retained EU Law (Revocation and Reform) Act 2023, s.1)

- Certain repeals from 1 January 2024

- Remaining direct EU legislation to be read compatibly with and subject to domestic enactments from 2024

"(A2) Any provision of retained direct EU legislation—
(a) must, so far as possible, be read and given effect in a way which is compatible with all domestic enactments, and
(b) is subject to all domestic enactments, so far as it is incompatible with them." (prospective EU (Withdrawal) Act 2018, s.5(A1), inserted by 
(Retained EU Law (Revocation and Reform) Act 2023, s.3)

"(3) The other provisions of this Act come into force on such day as a Minister of the Crown may by regulations appoint." (Retained EU Law (Revocation and Reform) Act 2023, s.22(3))

Domestic enactment 

"(8) In this section “domestic enactment” means an enactment other than one consisting of retained direct EU legislation.” (prospective EU (Withdrawal) Act 2018, s.5(A1), inserted by (Retained EU Law (Revocation and Reform) Act 2023, s.3)

No application to events occurring before end of 2023

"(5) Sections 2, 3 and 4 do not apply in relation to anything occurring before the end of 2023." (Retained EU Law (Revocation and Reform) Act 2023, s.22(5))

- Remaining direct EU legislation to be read compatibly with and subject to domestic enactments from 2024

Preservation of EU derived rights and obligations 

 

"(1) Any rights, powers, liabilities, obligations, restrictions, remedies and procedures which, immediately before IP completion day—
(a) are recognised and available in domestic law by virtue of section 2(1) of the European Communities Act 1972, and
(b) are enforced, allowed and followed accordingly,

continue on and after IP completion day to be recognised and available in domestic law (and to be enforced, allowed and followed accordingly)." (EU (Withdrawal) Act 2018, s.4)

Preservation of EU derived rights and obligations 

- Incorporated EU legislation and preserved rights only modifiable in certain ways

 

"(4A) Retained direct EU legislation, and anything which is retained EU law by virtue of section 4, may only be modified by—
(a) primary legislation, or
(b) subordinate legislation so far as it is made under a power which permits such a modification by virtue of—
(i) paragraph 3, 8(3), 11A, 11B or 12(3) of Schedule 8,
(ii) any other provision made by or under this Act,
(iii) any provision made by or under an Act of Parliament passed before, and in the same Session as, this Act, or
(iv) any provision made on or after the passing of this Act by or under primary legislation." (EU (Withdrawal) Act 2018, s.4)

- Incorporated EU legislation and preserved rights only modifiable in certain ways

- Repealed (with prospective only effect) from 1 January 2024

 

"(1) Section 4 of the European Union (Withdrawal) Act 2018 (saving for rights, powers, liabilities etc under section 2(1) of the European Communities Act 1972) is repealed at the end of 2023.
(2) Accordingly, anything which, immediately before the end of 2023, is retained EU law by virtue of that section is not recognised or available in domestic law at or after that time (and, accordingly, is not to be enforced, allowed or followed)." (Retained EU Law (Revocation and Reform) Act 2023, s.2)

"(5) Sections 2, 3 and 4 do not apply in relation to anything occurring before the end of 2023." (Retained EU Law (Revocation and Reform) Act 2023, s.22(5))

- Repealed (with prospective only effect) from 1 January 2024

Supremacy of EU law only applies to laws passed before 31 December 2020

 

"(1) The principle of the supremacy of EU law does not apply to any enactment or rule of law passed or made on or after IP completion day.
(2) Accordingly, the principle of the supremacy of EU law continues to apply on or after IP completion day so far as relevant to the interpretation, disapplication or quashing of any enactment or rule of law passed or made before IP completion day."  
(EU (Withdrawal) Act 2018, s.5)

Application to modifications after 31 December 2020 if consistent with intention of modification

"(3) Subsection (1) does not prevent the principle of the supremacy of EU law from applying to a modification made on or after IP completion day of any enactment or rule of law passed or made before IP completion day if the application of the principle is consistent with the intention of the modification." (EU (Withdrawal) Act 2018, s.5)

Meaning of supremacy of EU law

"(1) References in section 5 and this Schedule to the principle of the supremacy of EU law, the Charter of Fundamental Rights, any general principle of EU law or the rule in Francovich are to be read as references to that principle, Charter or rule so far as it would otherwise continue to be, or form part of, domestic law on or after IP completion day by virtue of section 2, 3, 4 or 6(3) or (6) and otherwise in accordance with this Act.
(2) Accordingly (among other things) the references to the principle of the supremacy of EU law in section 5(2) and (3) do not include anything which would bring into domestic law any modification of EU law which is adopted or notified, comes into force or only applies on or after IP completion day." (EU (Withdrawal) Act 2018, Sch 1, para 5)

Supremacy of EU law only applies to laws passed before 31 December 2020

- Supremacy to be repealed in relation to all legislation from 1 January 2024 (but only for events after 2023)

 

“(A1) The principle of the supremacy of EU law is not part of domestic law.This applies after the end of 2023, in relation to any enactment or rule of law (whenever passed or made)." (prospective EU (Withdrawal) Act 2018, s.5(A1), inserted by (Retained EU Law (Revocation and Reform) Act 2023, s.3)

"(3) The other provisions of this Act come into force on such day as a Minister of the Crown may by regulations appoint." (Retained EU Law (Revocation and Reform) Act 2023, s.22(3))

 

No application to events occurring before end of 2023

"(5) Sections 2, 3 and 4 do not apply in relation to anything occurring before the end of 2023." (Retained EU Law (Revocation and Reform) Act 2023, s.22(5))

- Supremacy to be repealed in relation to all legislation from 1 January 2024 (but only for events after 2023)

EU cases not binding if decided on or after 31 December 2020

 

"(1) A court or tribunal—
(a) is not bound by any principles laid down, or any decisions made, on or after IP completion day by the European Court, and
(b) cannot refer any matter to the European Court on or after IP completion day.
(2) Subject to this and subsections (3) to (6), a court or tribunal may have regard to anything done on or after IP completion day by the European Court, another EU entity or the EU so far as it is relevant to any matter before the court or tribunal." 
(EU (Withdrawal) Act 2018, s.6)

EU cases not binding if decided on or after 31 December 2020

Retained EU law to be interpreted in accordance with retained case law and general principles (if unmodified) 

 

"(3) Any question as to the validity, meaning or effect of any retained EU law is to be decided, so far as that law is unmodified on or after IP completion day and so far as they are relevant to it—
(a) in accordance with any retained case law and any retained general principles of EU law, and
(b) having regard (among other things) to the limits, immediately before IP completion day, of EU competences." (EU (Withdrawal) Act 2018, s.6)

Modified retained EU law can also be interpreted in accordance with retained case law and principles if consistent with intention

"(6) Subsection (3) does not prevent the validity, meaning or effect of any retained EU law which has been modified on or after IP completion day from being decided as provided for in that subsection if doing so is consistent with the intention of the modifications." (EU (Withdrawal) Act 2018, s.6)

Retained EU law to be interpreted in accordance with retained case law and general principles (if unmodified) 

- Retained case law

 

“retained case law” means—

(a) retained domestic case law, and
(b) retained EU case law;" (EU (Withdrawal) Act 2018, s.6(7))

Retained domestic case law

“retained domestic case law” means any principles laid down by, and any decisions of, a court or tribunal in the United Kingdom, as they have effect immediately before IP completion day and so far as they—
(a) relate to anything to which section 2, 3 or 4 applies, and
(b) are not excluded by section 5 or Schedule 1,
(as those principles and decisions are modified by or under this Act or by other domestic law from time to time);" (EU (Withdrawal) Act 2018, s.6(7))

Retained EU case law

“retained EU case law” means any principles laid down by, and any decisions of, the European Court, as they have effect in EU law immediately before IP completion day and so far as they—
(a) relate to anything to which section 2, 3 or 4 applies, and
(b) are not excluded by section 5 or Schedule 1,
(as those principles and decisions are modified by or under this Act or by other domestic law from time to time);​" (EU (Withdrawal) Act 2018, s.6(7))

- Retained case law

- Retained general principles

 

“retained general principles of EU law” means the general principles of EU law, as they have effect in EU law immediately before IP completion day and so far as they—
(a) relate to anything to which section 2, 3 or 4 applies, and
(b) are not excluded by section 5 or Schedule 1,
(as those principles are modified by or under this Act or by other domestic law from time to time)." (EU (Withdrawal) Act 2018, s.6(7))

- Retained general principles

- Principle of effectiveness is retained general principle

"[22] It was common ground between the parties that the principle of effectiveness was a “retained general principle of EU law” within the meaning of section 6(7) European Union (Withdrawal) Act 2018 (“EUWA 2018”) and that it should be given full effect in relation to the matters under consideration in these proceedings. The restriction in paragraph 3 Schedule 1 EUWA 20183 did not apply as a result of the application of the transitional provision in paragraph 39(3) Schedule 8 EUWA 2018 for proceedings begun before “IP completion day” (11pm on 31 December 2020)." (Hewitt v. HMRC [2021] UKUT 231 (TCC), Judge Scott and Judge Greenbank)

- Principle of effectiveness is retained general principle

- All general principles repealed from 2024

"(1) The European Union (Withdrawal) Act 2018 is amended as follows.

(2) In section 5 (exceptions to savings and incorporation)—

(a) after subsection (A3) (inserted by section 3(1)) insert—

“(A4) No general principle of EU law is part of domestic law after the end of 2023.”;

(b) omit subsection (5).

(3) In section 6 (interpretation)—

(a) in subsection (3)(a) omit “and any retained general principles of EU law”;

(b) in subsection (7) omit the definition of “retained general principles of EU law”." (Retained EU Law (Revocation and Reform) Act 2023, s.4)

"(3) The other provisions of this Act come into force on such day as a Minister of the Crown may by regulations appoint." (Retained EU Law (Revocation and Reform) Act 2023, s.22(3))

 

No application to events occurring before end of 2023

"(5) Sections 2, 3 and 4 do not apply in relation to anything occurring before the end of 2023." (Retained EU Law (Revocation and Reform) Act 2023, s.22(5))

- All general principles repealed from 2024

- Certain courts not bound by retained EU case law

 

"(4) But—
(a) the Supreme Court is not bound by any retained EU case law,
(b) the High Court of Justiciary is not bound by any retained EU case law when—
(i) sitting as a court of appeal otherwise than in relation to a compatibility issue (within the meaning given by section 288ZA(2) of the Criminal Procedure (Scotland) Act 1995) or a devolution issue (within the meaning given by paragraph 1 of Schedule 6 to the Scotland Act 1998), or
(ii) sitting on a reference under section 123(1) of the Criminal Procedure (Scotland) Act 1995,
(ba)a relevant court or relevant tribunal is not bound by any retained EU case law so far as is provided for by regulations under subsection (5A), and
(c) no court or tribunal is bound by any retained domestic case law that it would not otherwise be bound by." (EU (Withdrawal) Act 2018, s.6)

 

Apply same test as for departing from own case law

(5) In deciding whether to depart from any retained EU case law by virtue of subsection (4)(a) or (b), the Supreme Court or the High Court of Justiciary must apply the same test as it would apply in deciding whether to depart from its own case law." (EU (Withdrawal) Act 2018, s.6)

- Certain courts not bound by retained EU case law

- Wider powers to depart from/overrule retained case law

 

See the prospective amendments to be made by Retained EU Law (Revocation and Reform) Act 2023, s.6

- Wider powers to depart from/overrule retained case law

Meaning of Retained EU law

 

"“retained EU law” means anything which, on or after IP completion day, continues to be, or forms part of, domestic law by virtue of section 2, 3 or 4 or subsection (3) or (6) above (as that body of law is added to or otherwise modified by or under this Act or by other domestic law from time to time)(EU (Withdrawal) Act 2018, s.2)

Meaning of Retained EU law

- VAT legislation is retained EU law

"[7] It is common ground between the parties that the withdrawal of the UK from the European Union (“EU”) has no impact at all on the issues in this case. While the UK was part of the EU, VAT was governed by EU Directives and those Directives were implemented in the UK by domestic statutes, in particular by the VAT Act. By reason of the European Union (Withdrawal) Act 2018 and the European Union (Withdrawal Agreement) Act 2020, the relevant EU law and EU derived domestic legislation is “retained EU law” after the implementation completion day (31 December 2020) but, in any event, the period with which this case is concerned expired before the implementation completion date." (News Corp UK & Ireland Ltd v. HMRC [2023] UKSC 7)

- Renamed as "assimilated law" from 2024

See Retained EU Law (Revocation and Reform) Act 2023, s.5

- Renamed as "assimilated law" from 2024

Exceptions

Exceptions

- No Charter of Fundamental Rights

 

"(4) The Charter of Fundamental Rights is not part of domestic law on or after IP completion day.
(5) Subsection (4) does not affec
t the retention in domestic law on or after IP completion day in accordance with this Act of any fundamental rights or principles which exist irrespective of the Charter (and references to the Charter in any case law are, so far as necessary for this purpose, to be read as if they were references to any corresponding retained fundamental rights or principles)." (EU (Withdrawal) Act 2018, s.5)

Subject to savings, applies to anything occurring before or after IP completion day

"Subject as follows and subject to relevant separation agreement law (for which see section 7C) and any provision made by regulations under section 23(6) of this Act or section 41(5) of the European Union (Withdrawal Agreement) Act 2020, section 5(4) and paragraphs 1 to 4 of Schedule 1 apply in relation to anything occurring before IP completion day (as well as anything occurring on or after IP completion day)." (EU (Withdrawal) Act 2018, Sch 8, para 39(1))

- No Charter of Fundamental Rights

- No rights and obligations etc. arising under an EU directive but not recognised in a case decided before 31 December 2020

 

(2) Subsection (1) does not apply to any rights, powers, liabilities, obligations, restrictions, remedies or procedures so far as they—
[...]
(b) arise under an EU directive (including as applied by the EEA agreement) and are not of a kind recognised by the European Court or any court or tribunal in the United Kingdom in a case decided before IP completion day (whether or not as an essential part of the decision in the case)." (EU (Withdrawal) Act 2018, s.4)

Saving for rights and obligations recognised by UK court/tribunal in a case begun before IP completion day

"Section 4(2)(b) does not apply in relation to any rights, powers, liabilities, obligations, restrictions, remedies or procedures so far as they are of a kind recognised by a court or tribunal in the United Kingdom in a case decided on or after IP completion day but begun before IP completion day (whether or not as an essential part of the decision in the case)." (EU (Withdrawal) Act 2018, Sch 8, para 38)

- No rights and obligations etc. arising under an EU directive but not recognised in a case decided before 31 December 2020

- No new general principles

 

"No general principle of EU law is part of domestic law on or after IP completion day if it was not recognised as a general principle of EU law by the European Court in a case decided before IP completion day (whether or not as an essential part of the decision in the case)." (EU (Withdrawal) Act 2018, Sch 1, para 2)

Subject to savings, applies to anything occurring before or after IP completion day

"Subject as follows and subject to relevant separation agreement law (for which see section 7C) and any provision made by regulations under section 23(6) of this Act or section 41(5) of the European Union (Withdrawal Agreement) Act 2020, section 5(4) and paragraphs 1 to 4 of Schedule 1 apply in relation to anything occurring before IP completion day (as well as anything occurring on or after IP completion day)." (EU (Withdrawal) Act 2018, Sch 8, para 39(1))

- No new general principles

- No right of action based on failure to comply with general principles of EU law

 

"There is no right of action in domestic law on or after IP completion day based on a failure to comply with any of the general principles of EU law." (EU (Withdrawal) Act 2018, Sch 1, para 3)

Subject to savings, applies to anything occurring before or after IP completion day

"Subject as follows and subject to relevant separation agreement law (for which see section 7C) and any provision made by regulations under section 23(6) of this Act or section 41(5) of the European Union (Withdrawal Agreement) Act 2020, section 5(4) and paragraphs 1 to 4 of Schedule 1 apply in relation to anything occurring before IP completion day (as well as anything occurring on or after IP completion day)." (EU (Withdrawal) Act 2018, Sch 8, para 39(1))

- No right of action based on failure to comply with general principles of EU law

- No disapplication of enactment or rule of law due to incompatibility with general principles of EU law

 

"(2) No court or tribunal or other public authority may, on or after IP completion day —

(a) disapply or quash any enactment or other rule of law
[...]

because it is incompatible with any of the general principles of EU law." (EU (Withdrawal) Act 2018, Sch 1, para 3)

Subject to savings, applies to anything occurring before or after IP completion day

"Subject as follows and subject to relevant separation agreement law (for which see section 7C) and any provision made by regulations under section 23(6) of this Act or section 41(5) of the European Union (Withdrawal Agreement) Act 2020, section 5(4) and paragraphs 1 to 4 of Schedule 1 apply in relation to anything occurring before IP completion day (as well as anything occurring on or after IP completion day)." (EU (Withdrawal) Act 2018, Sch 8, para 39(1))

- No disapplication of enactment or rule of law due to incompatibility with general principles of EU law

- No quashing of conduct due to incompatibility with general principles of EU law

 

"(2) No court or tribunal or other public authority may, on or after IP completion day —

[...]

(b)quash any conduct or otherwise decide that it is unlawful,

because it is incompatible with any of the general principles of EU law." (EU (Withdrawal) Act 2018, Sch 1, para 3)

Subject to savings, applies to anything occurring before or after IP completion day

"Subject as follows and subject to relevant separation agreement law (for which see section 7C) and any provision made by regulations under section 23(6) of this Act or section 41(5) of the European Union (Withdrawal Agreement) Act 2020, section 5(4) and paragraphs 1 to 4 of Schedule 1 apply in relation to anything occurring before IP completion day (as well as anything occurring on or after IP completion day)." (EU (Withdrawal) Act 2018, Sch 8, para 39(1))

- No quashing of conduct due to incompatibility with general principles of EU law

- No EU law right to damages for breach of EU law

 

"There is no right in domestic law on or after IP completion day to damages in accordance with the rule in Francovich." (EU (Withdrawal) Act 2018, Sch 1, para 4)

Subject to savings, applies to anything occurring before or after IP completion day

"Subject as follows and subject to relevant separation agreement law (for which see section 7C) and any provision made by regulations under section 23(6) of this Act or section 41(5) of the European Union (Withdrawal Agreement) Act 2020, section 5(4) and paragraphs 1 to 4 of Schedule 1 apply in relation to anything occurring before IP completion day (as well as anything occurring on or after IP completion day)." (EU (Withdrawal) Act 2018, Sch 8, para 39(1))

- No EU law right to damages for breach of EU law

- No right to new challenge retained EU law on the basis that EU instrument was invalid

 

(1) There is no right in domestic law on or after IP completion day to challenge any retained EU law on the basis that, immediately before IP completion day, an EU instrument was invalid.
(2) Sub-paragraph (1) does not apply so far as—

(a) the European Court has decided before IP completion day that the instrument is invalid, or

(b) the challenge is of a kind described, or provided for, in regulations made by a Minister of the Crown." (EU (Withdrawal) Act 2018, Sch 1, para 1)

Subject to savings, applies to anything occurring before or after IP completion day

"Subject as follows and subject to relevant separation agreement law (for which see section 7C) and any provision made by regulations under section 23(6) of this Act or section 41(5) of the European Union (Withdrawal Agreement) Act 2020, section 5(4) and paragraphs 1 to 4 of Schedule 1 apply in relation to anything occurring before IP completion day (as well as anything occurring on or after IP completion day)." (EU (Withdrawal) Act 2018, Sch 8, para 39(1))

- No right to new challenge retained EU law on the basis that EU instrument was invalid

Savings

Savings

Proceedings begun but not finally decided before 31 December 2020: charter of rights, general principles and Francovich apply in full

 

"Section 5(4) and paragraphs 3 and 4 of Schedule 1 do not apply in relation to any proceedings begun, but not finally decided, before a court or tribunal in the United Kingdom before IP completion day." (EU (Withdrawal) Act 2018, Sch 8, para 39(3))

- Proceedings begun but not finally decided before 31 December 2020: charter of rights, general principles and Francovich apply in full

- Proceedings begun by 31 December 2023 relating to pre-IP completion day events: greater scope to rely on general principles of EU law to challenge conduct

"Paragraph 3 of Schedule 1 does not apply in relation to any proceedings begun within the period of three years beginning with IP completion day so far as—

(a) the proceedings involve a challenge to anything which occurred before IP completion day, and

(b) the challenge is not for the disapplication or quashing of—

(i) an Act of Parliament or a rule of law which is not an enactment, or

(ii) any enactment, or anything else, not falling within sub-paragraph (i) which, as a result of anything falling within that sub-paragraph, could not have been different or which gives effect to, or enforces, anything falling within that sub-paragraph." (EU (Withdrawal) Act 2018, Sch 8, para 39(5))

- Proceedings begun by 31 December 2023 relating to pre-IP completion day events: greater scope to rely on general principles

Proceedings for Francovich damages begun by 31 December 2022

 

"Paragraph 4 of Schedule 1 does not apply in relation to any proceedings begun within the period of two years beginning with IP completion day so far as the proceedings relate to anything which occurred before IP completion day" (EU (Withdrawal) Act 2018, Sch 8, para 39(3))

- Proceedings for Francovich damages begun by 31 December 2022

Conduct occurring before 31 December 2020 giving rise to criminal liability

 

EU validity may be challenged and general principles (including new ones) may be relied on in full

 

"Paragraphs 1 to 4 of Schedule 1 do not apply in relation to any conduct which occurred before IP completion day which gives rise to any criminal liability." (EU (Withdrawal) Act 2018, Sch 8, para 39(3))

- Conduct occurring before 31 December 2020 giving rise to criminal liability

Implementation period (31 January 2020 to 31 December 2020)

Implementation period (31 January 2020 to 31 December 2020)

- Status quo broadly maintained during the implementation period​

 

"(1) Subsections (2) to (4) have effect despite the repeal of the European Communities Act 1972 on exit day by section 1.
(2) The European Communities Act 1972, as it has effect in domestic law or the law of a relevant territory immediately before exit day, continues to have effect in domestic law or the law of the relevant territory on and after exit day so far as provided by subsections (3) to (5)." (EU (Withdrawal) Act 2018, s.1A)

 

"(1) Subsections (2) to (5) have effect despite the repeal of the European Communities Act 1972 on exit day by section 1.
(2) EU-derived domestic legislation, as it has effect in domestic law immediately before exit day, continues to have effect in domestic law on and after exit day, subject as follows." (EU (Withdrawal) Act 2018, s.1B)

Read with withdrawal agreement

"(3) The Act of 1972 has effect on and after exit day as if —
(a) the definitions of “the Treaties” and “the EU Treaties” given by section 1(2) to (4) (interpretation)—
(i) included Part 4 of the withdrawal agreement (implementation period), other than that Part so far as it relates to, or could be applied in relation to, the Common Foreign and Security Policy, but
(ii) were otherwise limited to anything which falls within those definitions as at immediately before exit day so far as it is not excluded by regulations made on or after exit day by a Minister of the Crown under this sub-paragraph,
(b) the reference in section 2(2) to the objects of the EU were a reference to those objects so far as they are applicable to and in the United Kingdom by virtue of Part 4 of the withdrawal agreement,
(c) section 2(3) (payment of EU costs etc.) were omitted,
(d) in section 3 (decisions on, and proof of, EU Treaties and EU instruments etc.)—
(i) the references to the Treaties in subsections (1) and (2) included the withdrawal agreement, and
(ii) the words in brackets in subsection (1) only applied so far as they are in accordance with Part 4 of the withdrawal agreement,
(e) references in sections 5 and 6 (customs duties and common agricultural policy) to the common customs tariff of the EU, directly applicable EU provision, the exclusion of customs duties, EU arrangements and agricultural levies of the EU were to such things so far as they are applicable to and in the United Kingdom by virtue of Part 4 of the withdrawal agreement, and
(f) in Part 2 of Schedule 1 (general definitions in relation to the EU)—
(i) in the definition of “EU customs duty”, the reference to directly applicable EU provision were to such provision so far as it is applicable to and in the United Kingdom by virtue of Part 4 of the withdrawal agreement, and
(ii) in the definition of “Member” in the expression “member State”, after “EU” there were inserted “ and for the purposes of this expression the United Kingdom is to be treated as if it were a member of the EU during the implementation period (within the meaning given by section 1A(6) of the European Union (Withdrawal) Act 2018) ”." (EU (Withdrawal) Act 2018, s.1A)

EU-derived domestic legislation

"(7) In this Act “EU-derived domestic legislation” means any enactment so far as—
(a) made under section 2(2) of, or paragraph 1A of Schedule 2 to, the European Communities Act 1972,
(b) passed or made, or operating, for a purpose mentioned in section 2(2)(a) or (b) of that Act,
(c) relating to—
(i) anything which falls within paragraph (a) or (b), or
(ii) any rights, powers, liabilities, obligations, restrictions, remedies or procedures which are recognised and available in domestic law by virtue of section 2(1) of the European Communities Act 1972, or
(d) relating otherwise to the EU or the EEA,but does not include any enactment contained in the European Communities Act 1972 or any enactment contained in this Act or the European Union (Withdrawal Agreement) Act 2020 or in regulations made under this Act or the Act of 2020." 
(EU (Withdrawal) Act 2018, s.1B)

Repeal on 31 December 2020

"(5) Subsections (1) to (4) are repealed on IP completion day." (EU (Withdrawal) Act 2018, s.1A)

"(6) Subsections (1) to (5) are repealed on IP completion day." (EU (Withdrawal) Act 2018, s.1B)

"“IP completion day” means 31 December 2020 at 11.00 p.m (and see subsections (2) to (5));" (EU (Withdrawal) Act 2020, s.39)

- Status quo broadly maintained during the implementation period​
- VAT legislation is retained EU law
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