These Regulations are made in exercise of the powers conferred by section 8C of the European Union (Withdrawal) Act 2018 (c. 16) in order to deal with matters arising out of, or related to, the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement. They are also made under paragraphs 1(1)(ab) and 7(2) of Schedule 4 to the European Union (Withdrawal) Act 2018 (insofar as they make provision in relation to fees) and paragraph 21 of Schedule 7 (in relation to transitional arrangements).
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