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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.
Government now rejecting EU oversight of implementing Northern Ireland agreement.
UK refuses request from Brussels for Northern Ireland presence for second time.
Senior Foreign Office official tells MPs that ministers refused scheme because UK had left EU.
Brussels says UK was briefed on bulk-buying plan and given ‘ample opportunity’ to join.
UK foreign secretary has said EU invite for Covid-19 scheme was sent to old email address.
Sir Simon McDonald says ministers were briefed on ‘what was on offer’ to UK.