Boris Johnson is drafting a bill that will cancel the Brexit withdrawal agreement on Northern Ireland, a decision that threatens the failure of crucial negotiations that the prime minister says must be completed within five weeks. The decision, first reported by the Financial Times, would revisit parts of the UK`s agreement with the EU on state aid and customs arrangements for Northern Ireland. It is understood that the UK government believes that the original protocol is sufficiently ambiguous to allow for a change of interpretation – a view that is likely to be fiercely contested by Brussels. The move comes as Britain and the European Union resume negotiations on a trade deal, with Johnson saying on Sunday that it would be within 15 years. October no agreement is reached, both parties “should accept it and move on”. Ministers plan to suspend parts of the Brexit deal with a bill that could be “inconsistent” with it. “Very concerned about the BRITISH government`s announcements about its intentions to break the Withdrawal Agreement,” she tweeted. The most important elements of the draft agreement are the following: He said that the provisions of the Northern Ireland Protocol in the agreement are a legal “backstop” to ensure that the government can continue to protect the peace process if negotiations on a post-Brexit free trade agreement fail. The 2019 revisions also adapted elements of the political declaration, replacing the word “appropriate” with “appropriate” in relation to labour standards. According to Sam Lowe, a trade researcher at the Centre for European Reform, the change excludes labour standards from dispute resolution mechanisms.  In addition, the level playing field mechanism has been moved from the legally binding Withdrawal Agreement to the Political Declaration and the line in the Political Declaration that “the UK will consider aligning itself with EU legislation in relevant areas” has been deleted.  The UK Justice Secretary described the bill as an “insurance policy” or “breaking the glass in an emergency.” The Justice Minister said the UK government would only invoke the powers in the bill if the EU and the UK failed to reach an agreement and the EU acted “inappropriately”.16 So it`s unclear what might prompt the UK to use the powers conferred by the bill.