Schedule 8, Part 4, paragraph 39(1)

Subject as follows and subject to relevant separation agreement law (for which see section 7C) and any provision made by regulations under section 23(6) of this Act or section 41(5) of the European Union (Withdrawal Agreement) Act 2020, section 5(4) and paragraphs 1 and 4 of Schedule 1 apply in relation to anything occurring before IP completion day (as well as anything occurring on or after IP completion day).

← 39 · All articles · 2 →

Source: legislation.gov.uk · retrieved 2026-07-30