On 17 October 2019, the UK and the EU concluded a revised withdrawal agreement. If both sides do not ratify it by 31 January 2020, the standard legal situation is that the UK will leave the EU without a withdrawal agreement that day. On the British side, ratification of the withdrawal agreement implies the adoption of legislation transposing national legislation. The agreement supports the terms of the UK`s withdrawal from the European Union and Euratom (Article 1), clearly defines the territorial scope of the United Kingdom (Article 3) and ensures legal responsibility for the agreement (Article 4). In addition, until the end of the transitional period, the United Kingdom will be denied access to «any network, information system and database based on EU law» (Article 8). A number of clauses in the previous version of the act have been removed. These include: the withdrawal agreement provides for a transitional period until 31 December 2020, during which time the UK will remain in the internal market, in order to ensure the smooth flow of trade until a long-term relationship is concluded. If no agreement is reached by then, the UK will leave the single market without a trade deal on 1 January 2021. The withdrawal agreement is closely linked to a non-binding political declaration on future relations between the EU and the UK. The UK has launched the formal process of withdrawal negotiations by formally announcing the European Council`s intention to leave the EU. The agreement defines the goods, services and processes associated with them. Any provision of goods or services legally put on the market before leaving the EU may be made available to consumers in the UK or in the EU Member States (Article 40-41).
On the European Union side, the European Parliament also approved the ratification of the agreement on 29 January 2020 and the Council of the European Union approved the conclusion of the agreement by e-mail on 30 January 2020.  That is why, on 30 January 2020, the European Union also tabled its instrument for ratification of the agreement, concluding the agreement and allowing it to enter into force on the date of the UK`s withdrawal from the EU on 31 January 2020, at 11 .m GMT. The WAB agrees to withdraw Boris Johnson, which is a draft international treaty, into British law and gives the government permission to ratify it. On the issue of the Irish border, there is a protocol on Northern Ireland (the «backstop») which is attached to the agreement and establishes a position of withdrawal which will only come into force in the absence of effective alternative provisions before the expiry of the transition period. In this case, the UK will eclipse the EU`s common external tariff and Northern Ireland will stick to aspects of the internal market until such an event is carried out. Neither party 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 needed.  At the request of the United Kingdom, the European Council (Article 50) approved a third extension of the article 50, paragraph 3, deadline for the TUE until 31 January, in order to have sufficient time for ratification of the withdrawal agreement. The most important elements of the draft agreement are: Members supported the bill in its first phase at the end of December by an overwhelming majority. On 15 November 2018, the day after the agreement and the support of the British government were presented, several members of the government resigned, including Dominic Raab, Secretary of State for leaving the European Union.
 The bill includes «divorce payments» to the EU, citizens` rights, customs rules for Northern Ireland and the proposed 11-month transitional period from 1 February to 31 December.