The Information Commissioner's Office (ICO) has issued guidance to help businesses comply with the Data Protection Act 1998 when providing information about their employees under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (known as TUPE). The Regulations ensure an employee's terms and conditions of employment are kept when the business they work for is bought out, merged or acquired by another business. The transfer of details such as contracted hours and holiday entitlement are required by the new employer, and this transfer is a legal requirement so cannot be prevented by the Data Protection Act. The guidance seeks to clarify the role of both parties as regards data protection.