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Relevant transfers under Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006) are:

1. •

   business transfers—involving the transfer of an undertaking or business, or part of an undertaking or business situated immediately before the transfer in the UK to another person where there is a transfer of an economic entity that retains its identity following the transfer (TUPE 2006, reg 3(1)(a))

2. •

   service provision changes—involving a change in the provider of a service (Outsourcing, insourcing or a change in contractor) where certain conditions are satisfied (TUPE 2006, reg 3(1)(b))

For further information, see Practice Notes:

1. •

   TUPE—business transfers

2. •

   TUPE—service provision changes

It is relatively common for groups of companies to decide, eg for administrative or other business reasons, that employees of one Group Company need to become employed by another group company.

It is clear that the Acquired Rights Directive (ARD), which is implemented in the UK by TUPE 2006, can apply to a transfer between two companies in the same corporate