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"The UK Government’s ICE Regulations implement the EC directive giving employees rights to be
informed and consulted about the business they work for, including the prospects for
employment, and substantial changes in work organisation or contractual relations. They are
based on a framework agreed in discussions between the DTI, CBI and TUC representatives and
are being introduced in the following stages:
- 6 April 2005 - undertakings with at least 150 employees
- 6 April 2007 - undertakings with at least 100 employees
- 6 April 2008 – undertakings with at least 50 employees
An ‘undertaking’ is a legal entity such as a company, a co-operative or a partnership ‘carrying
out an economic activity, whether or not operating for gain’. Many public service organisations
will therefore be covered. The Cabinet Office will also be issuing a code effectively extending the
Regulations to civil servants, with local government employers being encouraged to follow the
Regulations’ general thrust."

ACAS

Web link ACAS

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Business Link have provided an online interactive tool to guide you through your responsibilities to abide to the tax and legal issues surrounding the sale of all or part of your company.

Web link online interactive tool

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The main piece of legislation that governs the transfer of an undertaking (or part of one) is the Transfer of Undertakings Regulations 2006.

Web link Transfer of Undertakings Regulations 2006.

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