As is most likely the case in England and Wales, it is widely felt that the Transfer of Undertakings Protection of Employment Regulations 2006 (TUPE) are not particularly well-geared to transactions of this type. In particular, the absolute nature of the requirements can prove problematic. For example, the idea that there are service change provisions incorporated into the agreement at the outset can sometimes sit uncomfortably with the practicalities of a project where it is often not clear whether TUPE arises until after the event.