DMcG,
Thanks, Keith, but I don't think that says we will not introduce regulations that require a hard border.

Britain says it does not want a hard border so it will not introduce regulations that would require one.

"Ireland should take Theresa May “at her word” when she says the UK Government does not want a post-Brexit hard border between Northern Ireland and the Republic, a former Taoiseach has said."
http://www.telegraph.co.uk/news/2017/11/27/take-theresa-may-word-post-brexit-irish-border-issue-former/