The Member States are empowered to negotiate, sign and conclude bilateral agreements with the United Kingdom in accordance with Article 41 of the Protocol on administrative cooperation and combating fraud in the field of Value Added Tax and on mutual assistance for the recovery of claims relating to taxes and duties or in the area of social security coordination as regards subject matters not covered by the Protocol on Social Security Coordination, subject to the following conditions:

1. (a)

   the envisaged agreement shall be compatible with, and shall not undermine, the functioning of the Trade and Cooperation Agreement or of the internal market;

2. (b)

   the envisaged agreement shall be compatible with Union law, and shall not put at risk the attainment of an objective of the Union’s external action in the area concerned or otherwise be prejudicial to the Union’s interests;

3. (c)

   the envisaged agreement shall comply with the principle of non-discrimination on grounds of nationality enshrined in the TFEU.

The procedure set out in Article 8 of this Decision shall apply.