Summary form EY (weekly VAT news week of Dec 14)
These Regulations will make the necessary changes to maintain the UK’s export control regime at the end of the transition period on 31st December when export control regulations in Northern Ireland will continue to be EU law. In Great Britain export control regulations will be domestic law at the end of the transition period (which includes retained EU law). The domestic law needs to be amended before the end of the transition period so that it continues to function effectively in both Great Britain and Northern Ireland.
Source legislation.gov.uk
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