Also ...
Taxation (Cross-border Trade) Act 2018
This is the work of Lord Rees Mogg to stop May's deal. It also applies to Johnson's deal.
Taxation (Cross-border Trade) Act 2018
Quote:55 Single United Kingdom customs territory
(1)It shall be unlawful for Her Majesty’s Government to enter into arrangements under which Northern Ireland forms part of a separate customs territory to Great Britain.
(2)For the purposes of this section “customs territory” shall have the same meaning as in the General Agreement on Tariffs and Trade 1947 as amended.
This is the work of Lord Rees Mogg to stop May's deal. It also applies to Johnson's deal.