The Secretary of State has made that clear, but I have some nervousness when talking to my right hon. Friend because of the extent and difficulty of the
walk he and I have had together; I know how powerfully he feels about these issues. I am very clear that the EU can only legislate in relation to the goods law that remains in place and we have had the very clear assurance on VAT, but if he has any further doubts or concerns about this, I would appreciate the opportunity to sit down with him, go through it in great detail and answer all his questions, even if he is not 100% satisfied. As I have said—I think now for the fifth or sixth time—I know that leaving in place some EU law in Northern Ireland is a hard compromise for Unionists and Eurosceptics. It is a hard compromise for me, as I know it is a hard compromise for him. Nevertheless, eight years on, we have delivered what I would regard as alternative arrangements in Northern Ireland—something we were once told was magical thinking and worthy of unicorns.