In this scenario, however, there would be a much steeper cliff for merchandise trade between the rest of the UK and the EU. There would also be new barriers to trade for goods moving from Britain to Northern Ireland. Indeed, without a trade agreement, the UK would revert to the WTO`s trade terms with the EU, as this protocol does not contain any substantive rules for trade in goods between the EU and the UK, with the exception of Northern Ireland. The previous “backstop” did so, and this “backstop” could not be left without the consent of the EU and the UK. The Protocol on Gibraltar shall apply until the end of the transitional period, with the exception of the provisions on citizens` rights, which shall continue thereafter. The Protocol covers the preparation of the application of the civil rights part of the Withdrawal Agreement and allows for the application of EU law at Gibraltar airport if the United Kingdom and Spain agree on this point; establishes cooperation between Spain and the United Kingdom in tax, environmental protection and fisheries matters, as well as in police and customs matters. The Memoranda of Understanding between the United Kingdom and Spain facilitate cooperation between the competent authorities of Gibraltar and Spain at the labour level, in particular through the deployment of joint committees in the areas of citizens` rights, the environment, police, customs and tobacco. 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.  Free movement will continue until the end of the transition period (or transposition period) and EU and UK nationals will be able to travel to the UK or Member States, as currently permitted by EU law. EU citizens living in their host country before the end of the transition have a right of permanent residence under the Withdrawal Agreement, subject to certain requirements. The UK and EU27 have the discretion under the agreement to require EU or UK nationals to apply for a new residence status. Immediately after the announcement of a revised withdrawal agreement on 17 October 2019, Labour, the Liberal Democrats and the DUP declared that they could not support the new agreement.  The Declaration on the Future Relationship between the European Union and the United Kingdom, also known as the Political Declaration, is a non-binding declaration negotiated and signed at the same time as the binding and broader Withdrawal Agreement in the context of the Withdrawal of the United Kingdom from the European Union (EU), colloquially known as Brexit, and the planned end of the transition period. The Withdrawal Agreement between the European Union and the United Kingdom sets out the conditions for an orderly withdrawal of the United Kingdom from the EU in accordance with Article 50 of the Treaty on European Union. The agreement covers issues such as money, civil rights, border regulation and dispute settlement. .