The UK government on Monday published legislation aimed at overriding parts of the Northern Ireland protocol signed under the Brexit deal, bringing closer to reality the prospect of EU tariffs being imposed on Scottish salmon.

Scottish salmon is expected to be a major target for any potential EU retaliatory tariffs as officials in London and Brussels continue to dispute how the Northern Ireland protocol portion of the EU-UK trade and cooperation agreement (TCA) should work, nearly 18 months after the deal was agreed to.