Section 46 — Northern Ireland's place in the UK internal market and customs territory

(1) An appropriate authority must have special regard to the following matters when exercising any function for a relevant purpose—

(a) the need to maintain Northern Ireland's integral place in the United Kingdom's internal market;

(b) the need to respect Northern Ireland's place as part of the customs territory of the United Kingdom; and

(c) the need to facilitate the free flow of goods between Great Britain and Northern Ireland with the aim of—

(i) streamlining trade between Great Britain and Northern Ireland, and

(ii) maintaining and strengthening the integrity and smooth operation of the internal market in the United Kingdom.

(2) A function is exercised for “a relevant purpose” if it is exercised for—

(a) the purpose of—

(i) implementing, or

(ii) otherwise dealing with matters arising out of, or related to,

the Northern Ireland Protocol,

(b) the purpose of enabling or facilitating a purpose described in paragraph (a) to be achieved, or

(c) a purpose relating to movement of goods within the United Kingdom (including movement that involves movement in a country or territory outside the United Kingdom).

(3) In this section “appropriate authority” means—

(a) a Minister of the Crown;

(b) the Scottish Ministers;

(c) the Welsh Ministers;

(d) the First Minister and deputy First Minister in Northern Ireland acting jointly, a Northern Ireland Minister or a Northern Ireland department;

(e) any other person who exercises functions of a public nature.