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But why would the Government want to prepare for a breaking of a transnational legal agreement? In the event of a Government with a different agenda coming to power?
Even if they did not it would be irresponsible for the legal advice to not outline what the implications would be.
You will have seen from Raab stating that in his view (as an International Lawyer I think is how he put it) the UK would not be able to unilaterally revoke the backstop that this is clearly something the cabinet had been considering, therefore for the legal advice not to have included exactly this would be surprising.
Also, it may be that May doesn't want the legal advice to state "we can't break this", as a number of leavers may currently think that the game here is to agree to everything and then renege once we're out on the 29th. To be confronted with that being fantasy would upset that particular apple-cart.
But why would the Government want to prepare for a breaking of a transnational legal agreement? In the event of a Government with a different agenda coming to power?