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UK foreign secretary has said EU invite for Covid-19 scheme was sent to old email address.
Government now rejecting EU oversight of implementing Northern Ireland agreement.
The UK position 14 months ago is in sharp contrast to the flat rejection of an EU office in Belfast under Boris Johnson's government.
UK refuses request from Brussels for Northern Ireland presence for second time.
Brussels says UK was briefed on bulk-buying plan and given ‘ample opportunity’ to join.
Senior Foreign Office official tells MPs that ministers refused scheme because UK had left EU.
Sir Simon McDonald says ministers were briefed on ‘what was on offer’ to UK.