Definition any natural or legal person who, by reason of a transfer becomes the employer in respect of the undertaking, business or part of the business Reference "COM-EN, based on:Proposal for a Council Directive on the approximation of the laws of the Member States relating to the safeguarding of employees' rights in the event of transfers of undertakings, businesses or parts of businesses. CELEX:51994PC0300/EN"
Definition 1.buyer: a purchaser of a good, service or financial security. 2.customer: a buyer of a good or service from a business Reference Collins Dictionary of Business, 2nd Edition, 1995