The Withdrawal Agreement between the European Union and the United Kingdom sets out the conditions for the orderly withdrawal of the United Kingdom from the European Union, in accordance with Article 50 of the Treaty on European Union. The British Parliament passes a law obliging the British government to request a postponement of Brexit if there is no agreement with the EU before 19 October 2019. With regard to the Irish border issue, there is a protocol on Northern Ireland (the „backstop”) which is annexed to the agreement and defines a return case position that will only enter into force in the absence of evidence of other effective arrangements before the end of the transitional period. If this is the case, the UK will eclipse the EU`s external common law and Northern Ireland will remain in the internal market aspects until such a manifestation is achieved. None of the parties can unilaterally withdraw from this customs union. The aim of this backstop agreement is to avoid a „hard” border in Ireland, where customs controls are necessary.  Ministers say the new law will set out specific circumstances under which the UK can repeal parts of the Withdrawal Agreement it ratified last year. Ministers say the legislation is needed to avoid „harmful” tariffs on goods travelling from the rest of the UK to Northern Ireland if negotiations with the EU for a free trade agreement fail. The UK government and the other 27 EU member states approve the draft agreement. The receipt of the agreement in the House of Commons ranged from fresh to hostile and the vote was delayed by more than a month. Prime Minister May won a no-confidence motion against her own party, but the EU refused to accept further changes. „The priority is to reach an agreement so that the government can bring the coronavirus under control and protect jobs, businesses and communities.” „We have made consistent proposals that provide for open and fair competition based on high standards, in a manner appropriate to a modern sovereign-autonomous free trade agreement.” The step, first reported by the Financial Times, would roll back parts of the UK`s agreement with the EU on state aid and customs procedures in favour of Northern Ireland. .