This provides a useful overview of:
- what the Withdrawal Agreement is;
- the Irish Backstop;
- the main difference between the original and revised Protocol on Ireland/Northern Ireland;
- the impact of current transition period;
- whether the UK became a third country on 31 January 2020 or if it remains a Member State for the duration of the transition period;
- what stage the negotiations between the UK and EU on the future relationship are at; and
- what will happen if a future relationship agreement is not in place before the end of the transition period.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.