The Northern Ireland Protocol Bill was approved at second reading in the House of Commons by 295-221, with Conservative and DUP MPs voting in favour and opposition MPs, including Alliance and SDLP MPs, voting against.

UK foreign secretary Liz Truss told MPs that the bill was “both necessary and legal”, rejecting criticism from a majority of MLAs, the Irish government and the European Commission that any unilateral changes to the protocol would breach the UK’s obligations under international law.

Jim Shannon, DUP MP for Strangford, claimed that Northern Ireland “needs this bill not simply for cultural identity, which is imperative, but for financial viability for small businesses due to the effects of the EU’s vindictive approach to block VAT and state aid”.

However, Stephen Farry, Alliance MP for North Down, said the bill was “unwanted, unnecessary and, indeed, dangerous”, adding that it “risks a trade war with the European Union … and undermines relations with the United States of America”.

The European Commission is currently pursuing infringement proceedings against the UK for its failure to fully implement the protocol, which will likely reach the Court of Justice of the European Union (CJEU) within months.

The UK government’s bill includes provision that any disputes over the protocol will have to be resolved by arbitration and not by the CJEU.