"transfer of business" means the transfer, transmission, conveyance,
assignment or succession, whether by agreement or by operation of law, of the
whole or any part of a business, undertaking or establishment.
"transferred employee" means a person who becomes an employee of an employer (
"the new employer" ) as a result of the transfer of business to that employer
from another employer (
"the former employer" ).
(2) A person is to be regarded as a transferred
employee even if the person's employment with the former employer is
terminated before the transfer of business, so long as--
(a) the person is
employed by the new employer after the transfer of business, and
(b) the
circumstances of that termination and employment indicate an intention to
avoid the operation of this Part.
In that case, the termination of employment
of such a transferred employee is to be disregarded for the purposes of this
Part.
