The Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006), SI 2006/246 have been in force since 6 April 2006. TUPE 2006 implements Directive 2001/23/EC, the Acquired Rights Directive (ARD). This means that courts and employment tribunals were required to give TUPE 2006 a purposive construction to give effect to the purpose of ARD as the underlying Directive, namely to safeguard employee rights on the transfer of a business. Domestic laws that have been made to implement UK obligations under EU law are assimilated law. Therefore, to the extent that TUPE 2006 implements the ARD, it is assimilated law. For further information, see Practice Note: Assimilated law. TUPE 2006 is wide-ranging. For example: • TUPE 2006 may apply whenever a client buys something that has employees associated with it: this might look like an asset, or an activity, and not a business, but TUPE 2006 may well protect those employees' rights. For example, a shopping centre is likely to have cleaners, security guards or caretakers, whose employment may be transferred to a client when it buys