Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

ACT definition

What does ACT mean? In corporate and banking practice, ACT usually refers to the Association of Corporate Treasurers, the UK-based professional body for corporate treasury professionals, rather than a statutory “Act”. It is not defined in legislation or case law; the acronym is market terminology used in transaction documents and governance materials. The Association of Corporate Treasurers promotes professional standards in liquidity management, funding, cash and risk management, foreign exchange and derivatives. It publishes guidance and a code of ethics and awards recognised qualifications (including AMCT and FCT). In legal contexts, references to “ACT-qualified” personnel or to ACT good practice may appear in treasury policies,...

TUPE 2006 and cross-border transfers: territorial scope, key cases, and practical issues for offshoring and service provision changes

Published by a LexisNexis Employment expert

Practice notes

This Practice Note considers the geographical reach of the Transfer of Undertakings (ProtECtion of Employment) Regulations 2006, SI 2006/246 (TUPE 2006), and how TUPE 2006 operates on transnational (cross-border) transfers, for example in the context of offshoring or nearshoring outsourcing arrangements.

For wider guidance on international outsourcing, see Practice Note: International outsourcing.

EU-derived rules, including substantial elements of TUPE 2006 introduced to fulfil the UK’s obligations under EU law (such as the duty to implement Directive 2001/23/EC, the Acquired Rights Directive (ARD)), that applied in the UK at the end of the Brexit transition period/IP completion day remain in force within the domestic legal order as assimilated law.

For more detail, see Practice Note: Assimilated law.

Initial considerations

Where a dispute or claim concerns an employee working entirely or partly overseas and/or employed by a non-UK employer, two core questions must be answered:

what rights does the employee have?
in which forum should any subsequent litigation be decided?

In resolving these, three principal issues emerge:

applicable law, that is, which legal system applies to the employment contract under consideration?...

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Web page updated on 22/05/2026

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