Section 55 of the Taxation (Cross-border Trade) Act 2018 states that: "It shall be unlawful for Her Majesty’s Government to enter into arrangements under which Northern Ireland forms part of a separate customs territory to Great Britain."
In May and July 2018 the Electoral Commission found that the Leave campaigns, Leave.EU and Vote Leave, used corrupt and illegal practices in the EU Referendum campaign. / Some might say they “bent the rules” or “made mistakes”. That’s irrelevant. They broke the law. And in doing so, they flouted the core principles of UK democratic process.