Explanatory note

These Regulations make provision in connection with the Windsor Framework in the EU withdrawal agreement (“Windsor Framework”). Following Joint Declaration No 1/2023 and the adoption of Decision No 1/2023 of the Joint Committee, the Protocol on Ireland/Northern Ireland in the EU Withdrawal Agreement as amended by that Decision, is now referred to as the Windsor Framework. Decision 1/2023 can be found at:

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1145694/Decision_of_the_Withdrawal_Agreement_Joint_Committee_on_laying_down_arrangements_relating_to_the_Windsor_Framework.pdf

Joint Declaration No 1/2023 can be found at:

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1145699/Joint_Declaration_by_the_United_Kingdom_of_Great_Britain_and_Northern_Ireland_and_the_European_Union_in_the_Withdrawal_Agreement_Joint_Committee_on_the_Windsor_Framework.pdf

Regulation 2 allows the disclosure of information held by His Majesty’s Revenue and Customs where this will enable the United Kingdom to meet obligations arising under or relating to the Windsor Framework.

A full impact assessment has not been produced for these Regulations as no, or no significant, impact on the private, voluntary or public sectors is foreseen.