23.—(1) Subject to paragraph (3), on 1 July 2010 any person who immediately before that date was employed by the old Service shall have his or her contract of employment transferred to the Valuation Tribunal and that contract will have effect as if originally made between the person so employed and the Valuation Tribunal.
(2) Without prejudice to paragraph (1)—
(a)all the rights, powers, duties and liabilities under or in connection with a contract to which that paragraph applies will, by virtue of this regulation, be transferred to the Valuation Tribunal on the 1 July 2010;
(b)anything done before that date by, or in relation to, the old Service in respect of that contract or that employee, will be deemed from 1 July 2010 to have been done by, or in relation to, the Valuation Tribunal.
(3) Paragraphs (1) and (2) are without prejudice to any right of any employee to terminate his or her contract of employment if a substantial change is made to his or her detriment in his or her working conditions, but no such right arises by reason only of the change in employer effected by this regulation.