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European Union (Withdrawal Arrangements) Bill [HL]

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A bill to Make provision to modify the effect on domestic law of arrangements relating to the withdrawal of the United Kingdom from the European Union; and for connected purposes.

Be it enacted by the King’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Introduction

1 Overview of main provisions

This Act—
(a) provides that certain specified provision of the Windsor Framework does not have effect in the United Kingdom;
(b) gives Ministers of the Crown powers to provide that other provision of the Windsor Framework does not have effect in the United Kingdom;
(c) provides that enactments, including the Union with Ireland Act 1800, the Act of Union (Ireland) 1800 and section 38 of the European Union (Withdrawal Agreement) Act 2020, are not to be affected by provision of the Windsor Framework that does not have effect in the United Kingdom;
(d) gives Ministers of the Crown powers to make new law in connection with the Windsor Framework (including where provision of the Windsor Framework does not have effect in the United Kingdom);
(e) provides that cross-community support in the Northern Ireland Assembly is required to approve the continued application of Articles 5 to 10 of the Windsor Framework;
(f) provides that a Minister of the Crown must have regard to a principle proclaimed in the United Nations Declaration on Principles of International Law concerning Friendly Relations and Co-operation among States when using powers under this Act.

Implementation of withdrawal agreement

2 Amendment of the European Union (Withdrawal) Act 2018

(1) Section 7A of the European Union (Withdrawal) Act 2018 is amended as follows.
(2) In subsection (1), at the beginning insert the words “subject to subsections (6) to (8)”.
(3) After subsection (5), insert—
(6) Nothing in subsection (2) requires or permits any action to be taken which is—
(a) incompatible with any provision of the Act of Union (Ireland) 1800;
(b) incompatible with any provision of the Union with Ireland Act 1800;
(c) incompatible with the territorial integrity of the United Kingdom;
(d) incompatible with section 38 of the European Union (Withdrawal Agreement) Act 2020; or
(e) incompatible with the security interests of the United Kingdom.
(7) Nothing in subsection (2) requires or permits domestic legal effect to be given to Article 2 of the Windsor Framework.
(8) In this section, “the security interests of the United Kingdom” includes the ability of the United Kingdom to ensure an effective control of its borders.

Limitation of effect of Windsor Framework etc

3 Limitation of general implementation of the Windsor Framework

(1) Section 7A(2) of the European Union (Withdrawal) Act 2018 (effect of law relating to the EU withdrawal agreement) does not apply to—
(a) any rights, powers, liabilities, obligations or restrictions from time to time created or arising by or under excluded provision of—
(i) the Windsor Framework, or
(ii) any other part of the EU withdrawal agreement, or
(b) any remedies or procedures from time to time provided for by or under excluded provision of—
(i) the Windsor Framework, or
(ii) any other part of the EU withdrawal agreement.
(2) Accordingly—
(a) the rights, powers, liabilities, obligations, restrictions, remedies and procedures concerned are not to be—
(i) recognised or available in domestic law, or
(ii) enforced, allowed or followed accordingly; and
(b) no enactment, whenever passed or made, is to be read or is to have effect subject to section 7A(2) of that Act so far as those rights, powers, liabilities, obligations, restrictions, remedies and procedures are concerned.
(3) In section 7A of the European Union (Withdrawal) Act 2018—
(a) after subsection (3A) insert—
(3B) This section is subject to the European Union (Withdrawal Arrangements) Act 2026.
;
(b) in subsection (5)—
(i) omit the “and” at the end of paragraph (e);
(ii) at the end of paragraph (f) insert “, and
(g) regulations made under the European Union (Withdrawal Arrangements) Act 2026 (regulations etc. relating to the subject-matter of the Windsor Framework which take priority over this section so far as they are incompatible with it).”

4 Other limitations in interpretation of law

(1) Section 7C of the European Union (Withdrawal) Act 2018 (interpretation of relevant separation agreement law) does not apply so far as it would require any question as to the validity, meaning or effect of any relevant separation agreement law (including this Act and any regulations made under it) to be decided in a way which is incompatible with—
(a) any provision made by or under this Act, or
(b) any conduct under section 17(1).
(2) In section 7C of the European Union (Withdrawal) Act 2018 (interpretation of relevant separation agreement law), after subsection (2), insert—
(2A) But also see the European Union (Withdrawal Arrangements) Act 2026 (under which this section does not apply so far as it would require any question as to the validity, meaning or effect of any relevant separation agreement law to be decided in a way which is incompatible with that Act or regulations or conduct under it).

Annex 2 of Windsor Framework

5 Annex 2 of Windsor Framework: excluded provision

Article 5(4) and Annex 2 (provisions of EU law that are applicable to and in the United Kingdom in respect of Northern Ireland) of the Windsor Framework are excluded provision.

Goods: movement and customs

6 Movement of goods (including customs): excluded Windsor Framework provision

The following provision of the Windsor Framework is excluded provision—
(a) the first and second subparagraphs of Article 5(1), and Article 5(2) (no customs duties on goods moved to Northern Ireland, unless they are at risk of subsequently being moved to the EU);
(b) Article 5(3) (customs legislation applicable to and in the United Kingdom in respect of Northern Ireland).

7 Movement of goods: new law about matters other than customs

(1) A Minister of the Crown may, by regulations, make any provision which the Minister considers appropriate in connection with any provision of the Windsor Framework to which section 6 relates.
(2) But no provision about customs matters may be made under subsection (1) (see instead section 8).
(3) Regulations under this section may, in particular—
(a) provide for checks, controls and administrative processes (whether applicable before or after a movement of goods), including powers of search, examination and entry;
(b) restrict or prohibit the movement of UK or non-EU destined goods into the EU;
(c) make provision about the treatment of goods which cease to be, or become, UK or non-EU destined goods.
(4) A Minister of the Crown may, by regulations, make provision about the meaning of “UK or non-EU destined” in this Act; and any such regulations may, in particular—
(a) provide that goods are UK or non-EU destined if prescribed conditions or other criteria are met, including where a trader or other person registered in accordance with a prescribed scheme states in accordance with the scheme that the goods are UK or non-EU destined;
(b) provide for goods to be treated as UK or non-EU destined;
(c) provide for the question of whether goods are UK or non-EU destined to be determined by reference to circumstances after a qualifying movement of the goods.

8 Customs matters: new law

(1) The Treasury or HMRC may, by regulations, make any provision about customs matters which they consider appropriate in connection with the Windsor Framework.
(2) Regulations under this section may, in particular—
(a) impose or vary the incidence of any customs duty;
(b) provide for checks, controls and administrative processes (whether applicable before or after a movement of goods), including powers of search, examination and entry;
(c) restrict or prohibit the movement of UK or non-EU destined goods into the EU;
(d) make provision about the treatment of goods which cease to be, or become, UK or non-EU destined goods.

Regulation of goods

9 Regulation of goods

(1) A Minister of the Crown may, by regulations, make any provision about regulation of goods which the Minister considers appropriate in connection with—
(a) this Act, or
(b) the Windsor Framework.
(2) Regulations made under subsection (1) may amend any enactment and, in particular, may remove the effect of EU law in the United Kingdom.

10 Meaning of “regulation of goods”

(1) References in this Act to regulation of goods are references to regulation of—
(a) making goods available on the market,
(b) putting goods into service,
(c) the production of goods (whether by manufacture or any other process), and
(d) use and import of goods;
and the references include any matter that is relevant to regulation of goods, which may include matters that occur before or after goods are made available on the market, put into service or produced.
(2) Those matters may include—
(a) placing on the market, supply, marketing and sale;
(b) advertising;
(c) dealing with or possession of goods (including after they have been placed on the market or put into service);
(d) provision of information;
(e) packaging;
(f) application of marks or markings (including to packaging);
(g) licensing (including licensing of persons);
(h) notifications;
(i) testing, trials, inspection and conformity assessment;
(j) transport or storage;
(k) market surveillance;
(l) compliance and enforcement.
(3) In the case of making goods available on the market or putting goods into service, those matters may also include production of goods (whether by manufacture or any other process).
(4) A Minister of the Crown may, by regulations, make provision about the meaning of references in this Act to regulation of goods (including provision that changes the effect of any other provision of this section, whether by amending it or otherwise).

Other excluded Windsor Framework provision

11 Subsidy control

(1) Article 10 of, and Annexes 5 and 6 to, the Windsor Framework (state aid) are excluded provision.
(2) The Subsidy Control Act 2022 is amended as follows—
(a) in section 42(8) (meaning of minimal assistance etc), for paragraph (d) substitute—
(d) under any of the Regulations mentioned in paragraph 5(c) by virtue of the Windsor Framework after IP completion day and before the coming into force of section 8(2) of the European Union (Withdrawal Arrangements) Act 2026, or
;
(b) in section 48(3) (disapplication of subsidy controls), omit paragraph (a).
(3) A Minister of the Crown may, by regulations, make any provision which the Minister considers appropriate in connection with any provision of the Windsor Framework to which this section relates.

12 Implementation, application, supervision and enforcement of the Windsor Framework

(1) Any provision of the Windsor Framework, or of any other part of the EU withdrawal agreement, is excluded provision so far as it confers jurisdiction on the European Court in relation to—
(a) the Windsor Framework, or
(b) related provision of the EU withdrawal agreement,
(whether the jurisdiction relates to excluded provision or any other matter).
(2) The following provision of Article 12 of the Windsor Framework is excluded provision—
(a) paragraph 2 (presence and powers of EU representatives etc);
(b) paragraph 3 (practical working arrangements relating to the exercise of rights of EU representatives).
(3) Other provision relating to the implementation, application, supervision and enforcement of the Windsor Framework is excluded under section 13.
(4) A Minister of the Crown may, by regulations, make any provision which the Minister considers appropriate in connection with any provision of the Windsor Framework to which this section relates.

13 Provision of the Windsor Framework etc applying to other exclusions

(1) Any provision of—
(a) the Windsor Framework, or
(b) any other part of the EU withdrawal agreement,
is excluded provision so far as it applies in relation to any other excluded provision (whether of the Windsor Framework or any other part of the EU withdrawal agreement).
(2) The provision to which this section applies includes—
(a) Article 12 of the Windsor Framework (implementation, application, supervision and enforcement), apart from paragraphs 2, 3 and 4;
(b) Article 13 of the Windsor Framework (common provisions);
(c) Article 4 of the EU withdrawal agreement (methods and principles relating to the effect, the implementation and the application of the agreement);
(d) Article 6 of the EU withdrawal agreement (references to EU law);
(e) Articles 170 to 181 of the EU withdrawal agreement (resolution of disputes by the arbitration panel);
(f) provision of any Article of the Windsor Framework so far as it applies in relation to provision of an Annex to the Windsor Framework that is excluded provision.
(3) Accordingly, the matters to which this section applies include—
(a) the responsibility of the authorities of the United Kingdom for implementing and applying provisions of EU law;
(b) the requirement for provisions of the Windsor Framework and the other parts of the EU withdrawal agreement to be interpreted and applied in accordance with the methods and general principles of EU law and in conformity with the relevant case law of the European Court.
(4) A Minister of the Crown may, by regulations, make any provision which the Minister considers appropriate in connection with any provision of the Windsor Framework and other parts of the EU withdrawal agreement to which this section relates.

Excluded provision: changes & exceptions

14 Changes to, and exceptions from, excluded provision

(1) In this section “permitted purposes” means—
(a) safeguarding social or economic stability in Northern Ireland;
(b) ensuring the effective flow of trade between—
(i) Northern Ireland and another part of the United Kingdom, or
(ii) a part of the United Kingdom and anywhere outside the United Kingdom;
(c) safeguarding the territorial or constitutional integrity of the United Kingdom;
(d) safeguarding the functioning of the Belfast Agreement;
(e) safeguarding animal, plant or human welfare or health;
(f) safeguarding biosecurity or the environment;
(g) lessening, eliminating or avoiding difference between tax or customs duties in Northern Ireland and Great Britain;
(h) securing compliance with, or giving effect to, any international obligation or agreement to which the United Kingdom is a party (whenever the United Kingdom becomes a party to it), except for—
(i) the Windsor Framework or any other part of the EU withdrawal agreement, or
(ii) any obligation under them.
(2) A Minister of the Crown may, by regulations, provide for any provision of the Windsor Framework or any related provision of the EU withdrawal agreement—
(a) to become excluded provision wholly or to any other extent,
(b) to be excluded provision to any greater extent,
(c) to be excluded provision to any lesser extent,
if the Minister considers that it is necessary to do so for, or in connection with, one or more of the permitted purposes.
(3) But a Minister of the Crown may not exercise the power conferred by subsection (2) to provide for Article 3 (common travel area) of the Windsor Framework to cease to have effect in the United Kingdom to any extent.

15 Additional excluded provision: new law

(1) A Minister of the Crown may, by regulations, make any provision which the Minister considers appropriate in connection with additional excluded provision.
(2) The provision that may be made under this section is not limited by any other power conferred by this Act on a Minister of the Crown to make provision in connection with provision of the Windsor Framework or the other parts of the EU withdrawal agreement.
(3) In this section “additional excluded provision” means provision of the Windsor Framework or any other part of the EU withdrawal agreement which becomes excluded provision wholly or to any other extent by virtue of regulations under section 14(2)(a) (including where it is subsequently excluded provision to any greater or lesser extent by virtue of regulations under section 14(2)(b) or (c)).

VAT and excise duties

16 Value added tax, excise duties and other taxes: new law

(1) The Treasury may, by regulations, make any provision about—
(a) value added tax (including imposing or varying the incidence of the tax),
(b) any excise duty (including imposing or varying the incidence of any excise duty), or
(c) any other tax (including imposing or varying the incidence of any tax),
which they consider appropriate in connection with the Windsor Framework.
(2) The regulations may, in particular, make any provision which the Treasury considers appropriate to lessen, eliminate or avoid difference between—
(a) value added tax in Northern Ireland and Great Britain (including difference in the incidence of the tax),
(b) any excise duty in Northern Ireland and Great Britain (including difference in the incidence of the duty), or
(c) any other tax in Northern Ireland and Great Britain (including difference in the incidence of the tax).

Powers

17 Ministerial powers

(1) A Minister of the Crown may engage in conduct in relation to any matter dealt with in the Windsor Framework (where that conduct is not otherwise authorised by this Act) if the Minister of the Crown considers it appropriate to do so in connection with one or more of the purposes of this Act.
(2) When carrying out any of the acts set out in subsection (3) a Minister of the Crown must have regard to the principle laid out in the United Nations Declaration on Principles of International Law concerning Friendly Relations and Co-operation among States (United Nations General Assembly Resolution 2625 (XXV)) and described in subsection (4).
(3) The acts are—
(a) making regulations under this Act,
(b) engaging in conduct in relation to any matter dealt with in the Windsor Framework in accordance with subsection (1), and
(c) discharging any other power or duty under this Act.
(4) The principle is that states shall refrain from any action aimed at the partial or total disruption of the national unity and territorial integrity of any other state or country.
(5) Nothing in this Act affects any power of a Minister of the Crown arising otherwise than under this Act (including any power by virtue of His Majesty’s prerogative and any power to make subordinate legislation).

The European Court

18 Role of the European Court in court and tribunal proceedings

(1) This section applies to proceedings so far as they relate to—
(a) the Windsor Framework,
(b) related provision of the EU withdrawal agreement, or
(c) domestic law relating to—
(i) the Windsor Framework, or
(ii) related provision of the EU withdrawal agreement.
(2) In the proceedings, a court or tribunal—
(a) is not bound by any principles laid down, or any decisions made, on or after the day on which this section comes into force by the European Court; and
(b) cannot refer any matter to the European Court.
(3) A Minister of the Crown may, by regulations, make any provision which the Minister considers appropriate in connection with subsection (2).

Continued application of Articles 5 to 10 of the Windsor Framework

19 Continued application of Articles 5 to 10 of the Windsor Framework

Notwithstanding any other statutory provision, no democratic consent vote by the Northern Ireland Assembly, as required under Schedule 6A of the Northern Ireland Act 1998, in relation to the continued application of Articles 5 to 10 of the Windsor Framework, shall have effect, or continue to have effect, unless the said vote was approved with cross-community support as defined in section 4(5) of the Northern Ireland Act 1998.

Final provisions

20 Preparatory expenditure

A Minister of the Crown, government department or devolved authority may incur expenditure, for the purpose of, or in connection with, preparing for anything about which regulations under this Act may make provision before any such provision is made.

21 Regulations

(1) Regulations under this Act may make any provision that could be made by an Act of Parliament (including provision modifying this Act).
(2) Regulations under this Act may, in particular—
(a) make provision notwithstanding that it is not compatible with the Windsor Framework or any other part of the EU withdrawal agreement;
(b) suspend or repeal, or make alternative provision to, domestic law so far as it gives effect to the Windsor Framework or any other part of the EU withdrawal agreement;
(c) make provision for any EU law to form part of domestic law (with or without modifications), including provision corresponding to sections 3 to 6 of, and Schedule 1 to, the European Union (Withdrawal) Act 2018;
(d) make provision restating or modifying the effect which any EU law has by virtue of section 7A of the European Union (Withdrawal) Act 2018;
(e) make—
(i) different provision for different purposes or areas;
(ii) incidental, supplementary or consequential provision;
(iii) transitional or transitory provision or savings.
(3) Any power under this Act for a Minister of the Crown to make, by regulations, provision which the Minister considers appropriate in connection with any provision of the Windsor Framework to which any section of this Act relates—
(a) continues to be exercisable in connection with any provision of the Windsor Framework to which that section relates by virtue of regulations under section 14(2);
(b) is also exercisable in connection with any provision of the Windsor Framework to which that section ceases to relate by virtue of regulations under section 14(2).
(4) If an instrument, or a draft of an instrument, containing regulations under this Act would, apart from this subsection, be treated as a hybrid instrument for the purposes of the standing orders of either House of Parliament, it is to proceed in that House as if it were not a hybrid instrument.
(5) A Minister of the Crown may, by regulations—
(a) provide for any other power to make regulations conferred by this Act to be exercisable to any extent by a devolved authority—
(i) instead of by a Minister of the Crown, or
(ii) concurrently or jointly with a Minister of the Crown or any other devolved authority;
(b) provide for scrutiny of regulations that are to be made, or have been made, by a devolved authority.

22 Making regulations under this Act: general provisions

(1) This section applies to regulations made under this Act.
(2) But this section does not apply to tax or customs regulations (see section 23).
(3) The regulations are to be made by statutory instrument.
(4) A statutory instrument containing the regulations is subject to annulment in pursuance of a resolution of either House of Parliament, unless the regulations make—
(a) provision which amends an Act of Parliament, or
(b) retrospective provision.
(5) If the regulations make provision which amends an Act of Parliament or retrospective provision (whether alone or with other provision), the statutory instrument containing them is subject—
(a) to draft affirmative procedure, or
(b) if the instrument contains a declaration that the Minister of the Crown making the instrument is of the opinion that, by reason of urgency, it is necessary to make it without it being subject to draft affirmative procedure, to made affirmative procedure.
(6) A statutory instrument that is subject to “draft affirmative procedure” may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, each House of Parliament.
(7) A statutory instrument that is subject to “made affirmative procedure”—
(a) must be laid before Parliament after being made;
(b) ceases to have effect at the end of the period of 28 days beginning with the day on which the instrument is made unless, during that period, the instrument is approved by a resolution of each House of Parliament.
(8) In calculating the period of 28 days, no account is to be taken of any time during which—
(a) Parliament is dissolved or prorogued, or
(b) either House of Parliament is adjourned for more than four days.
(9) If regulations cease to have effect as a result of subsection (7)(b), that does not—
(a) affect the validity of anything previously done under the regulations, or
(b) prevent the making of new regulations.

23 Regulations relating to tax or customs matters

(1) Only the Treasury may exercise a relevant power to make provision that relates to tax.
(2) Only the Treasury or HMRC may exercise a relevant power to make provision that relates to customs matters.
(3) Tax or customs regulations are to be made by statutory instrument.
(4) A statutory instrument containing tax or customs regulations (whether alone or with provision made otherwise than under this Act) is subject to annulment in pursuance of a resolution of the House of Commons, unless—
(a) any of the tax or customs provision—
(i) amends an Act of Parliament, or
(ii) is retrospective provision,
(in which case see subsections (5) to (9)); or
(b) this section is disapplied by subsection (10).
(5) If tax or customs regulations make tax or customs provision which amends an Act of Parliament or which is retrospective provision (whether alone, with other tax or customs provision, or with provision made otherwise than under this Act), the statutory instrument containing them is subject—
(a) to House of Commons draft affirmative procedure, or
(b) if the instrument contains a declaration that the person making the instrument is of the opinion that, by reason of urgency, it is necessary to make it without it being subject to House of Commons draft affirmative procedure, to House of Commons made affirmative procedure.
(6) A statutory instrument that is subject to “House of Commons draft affirmative procedure” may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons.
(7) A statutory instrument that is subject to “House of Commons made affirmative procedure”—
(a) must be laid before the House of Commons after being made;
(b) ceases to have effect at the end of the period of 28 days beginning with the day on which the instrument is made unless, during that period, the instrument is approved by a resolution of the House of Commons.
(8) In calculating the period of 28 days, no account is to be taken of any time during which—
(a) Parliament is dissolved or prorogued, or
(b) the House of Commons is adjourned for more than four days.
(9) If tax or customs regulations cease to have effect as a result of subsection (7)(b), that does not—
(a) affect the validity of anything previously done under the regulations, or
(b) prevent the making of new regulations.
(10) Subsection (4) to (9) do not apply if—
(a) tax or customs regulations contain provision made otherwise than under this Act, and
(b) the statutory instrument containing the regulations, or a draft of it, has been approved by a resolution of—
(i) the House of Commons, or
(ii) each House of Parliament,
in accordance with the procedure applicable to the making of regulations containing the provision made under the other Act.
(11) In this section—
relevant power means any power to make regulations conferred by this Act, except the powers conferred by section 8 or 16;
tax or customs provision means provision that—
(a) is made under section 8 or 16,
(b) relates to tax and is made by the Treasury under a relevant power, or
(c) relates to customs matters and is made by the Treasury or HMRC under a relevant power;
tax or customs regulations means regulations which—
(a) contain tax or customs provision, but
(b) do not contain any other provision made under this Act,
(whether or not they also contain provision made otherwise than under this Act).

24 Interpretation

(1) In this Act—
Belfast Agreement has the same meaning as in the Northern Ireland Act 1998 (see section 98(1) of that Act);
customs matters includes any of the subject matter of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code;
devolved authority means—
(a) the Scottish Ministers,
(b) the Welsh Ministers, or
(c) a Northern Ireland department;
domestic law means the law of England and Wales, Scotland or Northern Ireland;
excluded provision means provision of—
(a) the Windsor Framework, or
(b) any other part of the EU withdrawal agreement,
so far as it is excluded provision by virtue of this Act (including any regulations made under this Act);
exclusion means the effect which arises by virtue of provision of the Windsor Framework or of any other part of the EU withdrawal agreement being excluded provision;
goods includes animals;
HMRC means the Commissioners for His Majesty’s Revenue and Customs;
Minister of the Crown has the same meaning as in the Ministers of the Crown Act 1975 and also includes HMRC;
prescribed means prescribed in regulations made by a Minister of the Crown;
regulation of goods is to be read in accordance with section 10;
related provision of the EU withdrawal agreement means any provision of the EU withdrawal agreement — other than provision of the Windsor Framework — so far as it applies in relation to the Windsor Framework;
relevant separation agreement law has the same meaning as in the European Union (Withdrawal) Act 2018 (see section 7C of that Act);
retrospective provision, in relation to provision made by regulations, means provision taking effect from a date earlier than the date on which the regulations are made;
tax means—
(a) value added tax,
(b) excise duties, or
(c) any other tax;
UK or non-EU destined is to be read in accordance with section 7(4);
Windsor Framework means the part of the EU withdrawal agreement known as the Windsor Framework by virtue of Joint Declaration No. 1/2023 of 24 March 2023 made by the European Union and the United Kingdom in the Joint Committee established by the EU withdrawal agreement.
(2) A reference in this Act—
(a) to provision of the Windsor Framework that does not have effect in the United Kingdom is a reference to provision of the Windsor Framework—
(i) becoming excluded provision wholly or to any other extent, or
(ii) being excluded provision to any greater extent;
(b) to an enactment being affected by provision of the Windsor Framework is a reference to the enactment being required (by section 7A(3) of the European Union (Withdrawal) Act 2018) to be read and to have effect subject to section 7A(2) of that Act as respects that provision of the Windsor Framework.

25 Extent, commencement and short title

(1) This Act extends to England and Wales, Scotland and Northern Ireland.
(2) This Act comes into force at the end of the period of three months beginning with the day on which it is passed.
(3) This Act may be cited as the European Union (Withdrawal Arrangements) Act 2026.