TMT analysis: Chris Watson, partner, Katie Nagy de Nagybaczon, partner, and Sandra Potlog, senior associate, at CMS, consider the Retained EU Law (Revocation and Reform) Bill and its impact on telecommunications, including its impact on relevant case law, areas of divergence from EU law, the relevant bodies overseeing potential reform and key take aways for telecoms lawyers.

ARCHIVED: This archived Practice Note considers the list of retained European Union laws which have been identified in the UK government’s Retained EU Law dashboard and which are particularly relevant to the construction sector. Such laws may then subsequently be amended, repealed or replaced in due course following the Retained EU Law (Revocation and Reforms) Bill (also known as the ‘Brexit Freedoms Bill’). Background Before the UK exited the EU on 31 January 2020, EU law took effect in the UK through the European Communities Act 1972 (ECA 1972) and a number of specific acts or regulations/statutory instruments which were passed through Parliament to give effect to the EU law. On 31 January 2020, the ECA 1972 was repealed by the European Union (Withdrawal) Act 2018 (EU(W)A 2018) and with it many of the EU laws ceased to have effect, subject to some savings introduced by the European Union (Withdrawal Agreement) Act 2020 (EU(WA)A 2020) and a transition/implementation period which ended on 31 December 2020 (‘IP completion day’). Following IP completion day, some

retained EU law is a legal concept describing EU-derived rights and legislation the UK plans to preserve in UK law after Brexit. It is a defined term under EU(WA)A 2020, and the collective term given to the body of EU-derived laws the UK plans to preserve and convert into domestic UK law once the repeal of the European Communities Act 1972 comes into full effect.

This Practice Note examines the impact of the Retained EU law (Revocation and Reform) Act 2023 (REUL(RR)A 2023) on employment law. In headline terms, the initial impact has been fairly minimal, as the timescale for the current proposed reforms to employment law gave practitioners and employers time to plan for their implementation. In the longer term, the prospect is for uncertainty and unpredictability, due to the provisions in REUL(RR)A 2023 enabling amendment, change and/or replacement or restatement of retained EU law (REUL). Crucially, the new approach to the interpretation of REUL, and wider powers for courts to depart from it, brings the prospect of this uncertainty not being resolved without prolonged litigation using the new tests and procedures. Note that, since 1 January 2024, REUL that remains in force is generally known as ‘assimilated law’, in accordance with REUL(RR)A 2023, s 5 (see: Assimilated law below, and Practice Note: Assimilated law) and is generally to be interpreted according to ordinary domestic law and principles. This Practice Note generally refers

This Practice Note examines the impact of the Retained EU law (Revocation and Reform) Act 2023 (REUL(RR)A 2023) on pensions law. In headline terms, the initial impact has been fairly minimal, especially as there was no pensions legislation to be ‘sunsetted’ at the end of 2023. In the longer term, the prospect is for uncertainty and unpredictability, due to the provisions in REUL(RR)A 2023 enabling amendment, change and/or replacement or restatement of retained EU law (REUL). Crucially, the new approach to the interpretation of REUL, and wider powers for courts to depart from it, brings the prospect of this uncertainty not being resolved without prolonged litigation using the new tests and procedures. Note that, from 1 January 2024, REUL that remains in force is generally known as ‘assimilated law’, in accordance with REUL(RR)A 2023, s 5 (see: Assimilated law below, and Practice Note: Assimilated law) and is generally to be interpreted according to ordinary domestic law and principles. This Practice Note generally refers to REUL rather than assimilated law,

This Practice Note provides an overview of retained EU law as it applied from 2021–23, including the key definitions and concepts with reference to the relevant provisions of the European Union (Withdrawal) Act 2018 (EU(W)A 2018). It also discusses reform of retained EU law and its re-labelling as assimilated law from 2024. Examination of broader provisions of EU(W)A 2018, and the particular arrangements and variations for the UK devolved administrations, is beyond the scope of this Practice Note. Assessment of specific instruments, provisions or rights, etc (as to whether or not they are retained) is also out of scope. Retained EU law and assimilated law: what’s the difference? Both retained EU law and assimilated law are terms referring to the residual body of domestic law that originally derived from the UK’s membership of the EU. The two terms represent two stages in the domestic legal system’s adaptation to Brexit: • retained EU law was the old name given to that body of law as it was preserved in or converted into domestic

This Practice Note is about the extent to which EU law continued to apply to the UK’s tax rules (direct tax and VAT) immediately following the end of the Brexit implementation period (IP) at 11pm on 31 December 2020. It covers the different types of retained EU law (REUL) including EU legislation, the case law of the EU Court of Justice, general principles of EU law and EU fundamental freedoms, in each case as they apply to tax. Importantly, it does not cover subsequent developments, in particular, the Retained EU Law (Revocation and Reform) Act 2023 (REUL(RR)A 2023), which significantly reformed REUL and re-labelled it as assimilated law from the end of 2023. For further information, see Practice Note: Assimilated law and Assimilated law and tax. This Practice Note does not consider the EU’s State aid rules. For information on State aid and tax, see Practice Note: State aid law and corporate taxation. Different rules apply in relation to the VAT treatment of the movement of goods in and out of Northern Ireland, and these

ARCHIVED: This archived Practice Note considers the position in relation to retained EU law (REUL) in the employment field to 31 December 2023. After that date, the position changed significantly when relevant provisions of the Retained EU Law (Revocation and Reform) Act 2023 (REUL(RR)A 2023) came into effect on 1 January 2024. For further guidance, see Retained EU Law (Revocation and Reform) Act 2023 below, and Practice Note: Retained EU law (Revocation and Reform) Act 2023—impact on employment law. Before exit day (31 January 2020), EU law took effect in the UK through the European Communities Act 1972 (ECA 1972). ECA 1972 was repealed by the European Union (Withdrawal) Act 2018 (EU(W)A 2018) on exit day, but subject to savings introduced by the European Union (Withdrawal Agreement) Act 2020 (EU(WA)A 2020), in order to give effect to the transition/implementation period. Broadly speaking, for the purpose of legal continuity, the EU(W)A 2018 (as amended) aimed to preserve the legal position immediately before the end of the transition/implementation period on 31 December 2020 (IP

ARCHIVED: This Flowchart has been archived and is not maintained. Retained EU law is a concept introduced by the European Union (Withdrawal) Act 2018 (EU(W)A 2018) in preparation for Brexit, creating a brand new category of domestic law. It is the collective term given to the body of EU-derived laws preserved and converted into domestic law under EU(W)A 2018 (as amended) at the end of the post-Brexit transition period (IP completion day). For background reading on the transition period, and what it means for retained EU law, see: In the context of Brexit, what is meant by the ‘transition or implementation period’? For further background reading the underlying legislation, see: • Practice Note: Brexit—key legislation explained • News Analysis: What does IP completion day mean for the status of EU law in the UK? What is retained EU law? Retained EU law is a complex and wide-ranging legal term, defined under EU(W)A 2018, as anything which continues to form part of domestic law on or after IP completion day by virtue of EU(W)A 2018 ss 2,

ARCHIVED: This Precedent has been archived and is not maintained. These training materials consist of template PowerPoint slides that can be used as the basis of one or more training seminars providing an introduction to retained EU law. It is anticipated that those providing training will use these slides as a helpful starting point for their presentation(s) and amend them accordingly to reflect their particular area of practice. The training materials are customisable. Click the link below to download the presentation: Contents These training materials cover the following: • What is retained EU law? • How is retained EU law defined? • What do the relevant provisions say? • EU-derived domestic legislation • Direct EU legislation • Rights etc, recognised and available under European Communities Act 1972, s 2(1) • Retained case law • Summary of inclusions • Summary of exclusions • Publication • Tips for interpretation • Flowchart of points to consider when looking at retained EU law • Checklist of key provisions • FAQs • Further reading • Questions Summary This

Retained Regulation (EU) 2015/848, Retained Recast Regulation on Insolvency. The Recast Regulation on Insolvency largely fell away on IP Completion Day but has been partially retained into UK law by the Insolvency (Amendment) (EU Exit) Regulations 2019, SI 2019/146.

Benefits acquired from previous employment (or self-employment) that must be taken into account when calculating benefits from membership of a current pension scheme.