Regulation 80 Succession to a business, etc.
This regulation applies where there has been a change in the employer from whom an employee receives—
emoluments in respect of his employment in any trade, business, concern or undertaking, or in connection with any property, or
any annuity or pension.
Subject to paragraphs (3) and (4), where this regulation applies—
the change shall not be treated as a cessation of employment for the purposes of regulation 23, but,
in relation to any matter arising after the change, the employer after the change shall be liable to do anything which the employer before the change would have been liable to do under these Regulations if the change had not taken place.
The employer after the change shall not be liable for the payment of any tax which was deductible from emoluments paid to the employee before the change took place.
If a trade dispute began, but did not end, before the change took place—
regulations 36(5), 42(7) and 45 shall apply to the employer before the change as though the time limit of 42 days had expired when the change took place, and
the employer after the change shall be liable to make repayment of any tax withheld by the employer before the change in accordance with regulation 36(3) in the year in which the change took place, and regulation 42(6) shall apply in such a case.
The employer before the change shall furnish the employer after the change with such particulars as may be necessary to enable the employer after the change to comply with this regulation.