These Regulations concern the treatment of persons employed by authorities administering housing benefit or council tax benefit (or employed by persons providing services to, or authorised to exercise functions of, such authorities). The Regulations apply to employees who are employed for the principal purpose of carrying out activities connected with the detection and investigation of offences relating to those benefits. They ensure that, if the function of carrying out those activities by a particular authority or service provider is transferred to the Secretary of State, those employees will have protection similar to that provided by certain provisions of the Transfer of Undertakings (Protection of Employment) Regulations 2006 (“the TUPE Regulations”).