the 15 working day period referred to in Article 4(5) of Regulation (EC) No 139/2004 has expired without any of the Member States responsible for examining the concentration under its national competition law opposing the request to refer the case back to the European Commission; or, in order to facilitate the most efficient handover of such equipment, the United Kingdom and the Community shall take the necessary legal measures to release the Community from its obligations and obligations under its Agreement of 25 March 1994 with British Nuclear Fuels PLC (now Sellafield Ltd). 2. Obligations under Union law on commercial security shall apply to the United Kingdom in cases where the tendering, award or grant procedure for the classified contract, subcontract or classified grant agreement has been initiated before the end of the transitional period. RECOGNISING the need to address the unique circumstances of the island of Ireland with a single solution to ensure the orderly exit of the United Kingdom from the Union, TAKING NOTE of the agreements concluded on 29 November 2018 between the Kingdom of Spain and the United Kingdom on citizens` rights, tobacco and other products, environmental cooperation and police and customs cooperation and which, 29 Agreement reached on 12 November 2018 on the conclusion of an agreement on taxation and the protection of financial interests, of the parties to any other agreement between the Union and the United Kingdom, under the conditions laid down in this Agreement. The UK has started formal withdrawal negotiations by formally announcing to the European Council its intention to leave the EU. `custody` means custody as defined in point (9) of Article 2 of Council Regulation (EC) No 2201/2003 (6), including rights acquired by decision, by law or by legal effect. 1. As regards Gibraltar, Spain and the United Kingdom shall define the forms of cooperation necessary to ensure full transparency in tax matters and as regards the protection of the financial interests of all parties concerned, in particular through the establishment of a strengthened system of administrative cooperation to combat fraud, smuggling and money laundering; and to resolve tax residency disputes…