Internal Market Act 2020 and the Protocol on Ireland/ Northern Ireland

Synopsis: Within the current unsettled context, and from a layperson’s perspective, this paper seeks to explain how provisions contained in the Internal Market Act 2020 (the “IMA”) and the “Protocol on Ireland/Northern Ireland” appear to relate to each other; while also highlighting their relevance to the work of the Committee for Finance. Throughout, potential issues for consideration are provided, to support the Committee when discharging its advisory and scrutiny roles.

Date: 23 April 2021