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<p>The Government policy is to leave the EU with a deal. Doing so will allow both
the EU and the UK to retain the reciprocal tariff arrangements that benefit both businesses
and consumers until our future relationship is agreed. If the UK leaves the EU without
a deal, the Government will introduce the Temporary Tariff Regime (TTR) for imports
into the UK that are not subject to alternative trade arrangements, applying for up
to 12 months. The Government has published a Tax Information and Impact Note on the
TTR, which is standard practice to support tax policy decisions.</p>
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