Part 5: Northern Ireland Protocol Northern Ireland’s place in the UK internal market and customs territory Section 46: Northern Ireland’s place in the UK internal market and customs territory
This section provides that an appropriate authority must have special regard to a number of matters when exercising functions related to the implementation of the Northern Ireland Protocol or relating to the movement of goods within the UK.
	The matters listed in subsection (1) are:
the need to maintain Northern Ireland’s integral place in the UK’s internal market;
the need to respect Northern Ireland’s place as a part of the UK’s customs territory; and
the need to facilitate the flow of goods between Great Britain and Northern Ireland.
	Subsection (3) sets out the meaning of "appropriate authority".