After Boris Johnson succeeded Theresa May as prime minister last year, his solution has been to keep Northern Ireland in full compliance with the EU`s customs code and internal market rules. The Withdrawal Agreement makes it clear that these are customs controls between Northern Ireland and Great Britain. Nevertheless, Mr Johnson has repeatedly denied that there will be a border in the Irish Sea. His new bill – reported in the Financial Times and described by officials as a clean-up exercise – aims to remove the withdrawal agreement requirement for declarations of exports of goods moving from Northern Ireland to Britain and remove a provision that Britain must provide details of public subsidies to companies operating in the province.