Position under TUPE 2006 Under regulation 3(1)(a) of the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006), SI 2006/246, a business transfer occurs where there is: • a 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 • and the economic entity retains its identity after the transfer For further information, see Practice Note: TUPE—business transfers. Under TUPE 2006, SI 2006/246, reg 3(1)(b), a service provision change takes place where: • activities cease to be carried out by a person ('a client') on his own behalf and are carried out instead by another person on the client's behalf ('a contractor') • activities