Part 5: Northern Ireland Protocol Unfettered Access Section 48: Guidance on Article 10 of the Northern Ireland Protocol
Subsection (1) requires the Secretary of State to publish guidance on the practical application of Article 10 of the Northern Ireland Protocol. Article 10 relates to the application of EU State aid law to the UK under the EU Withdrawal Agreement.
	Subsection (2) provides that the guidance explaining Article 10 should reflect relevant decisions and recommendations of the EU – UK Joint Committee as well as a declaration that either party to the Joint Committee makes, of which the other party takes note.
	Subsection (3) requires the guidance to be published within one month of section 48 coming into force.
	Subsection (4) requires any person with public functions, such as a public authority granting financial assistance or other subsidies, to have regard to the guidance when implementing such functions.
	Subsection (5) allows the Secretary of State to revise, replace or withdraw the guidance if it is no longer necessary.
	Subsection (6) clarifies that the "Joint Committee" means the committee established by Article 164(1) of the EU Withdrawal Agreement