Annex Area Regulations, Directives, Decisions* January 2022 October 2019 July 2021 6 1 Individual Rights 6 6 261 2 Trade in Goods 287 262 19 3 VAT and Excise 19 19 7 4 Single Electricity Market 7 7 19 5 State Aid 19 19 312 Total 338 313 EU Acts listed in the Annexes to the Protocol on Ireland/Northern Ireland Change during first year of Protocol’s implementation (2021) compared to when Protocol was agreed in October 2019 * Not included are the small number of EU treaty articles referenced in the Articles of the Protocol, ‘soft law’ texts (e.g., commission communications) included in Annex 5, and two unspecific provisions noted in Annex 3 of the Protocol. 1.3.3 Changes in Implementing Legislation: The third category of change relates to legislation that implements the regulations, directives and decisions listed in the Annexes to the Protocol.