I think it depends on the way they’ve taken over. When we had a apprentice at an organisation that was taken over, all the employees TUPEd across, so we treated it like a change of employer. If the apprentice’s contract of employment is now with a new organisation, I’d say treat it as a change of employer. You’d have to ask the employer what they’re doing with their levy account. You may find that the one you were using stops having funds put into it, so you’d be short if you continued to try and draw from there.