The Transfer of Undertakings (Protection of Employment) Regulations 2006, or, before 6 April 2006, the Transfer of Undertakings (Protection of Employment) Regulations 1981.

TUPE gives effect to the Acquired Rights Directive (2001/23/EC, formerly 77/187/EC). If there is a relevant transfer of an undertaking or part of an undertaking, under TUPE the transferee will transfer the transferor's employees assigned to the undertaking (or part of the undertaking) transferred.

For more information, see Practice note, TUPE: overview.