Cabinet Office (CO) procedures require a memorandum to accompany any primary or secondary legislation implementing a European Directive. The memorandum, known as a Transposition Note (TN), sets out how each article of a Directive has been transposed into national legislation. TNs should clearly demonstrate that the main elements of the Directive have been addressed, and increase the transparency and clarity of implementing legislation.
TNs are published in a table format that lists each article of a Directive and how it has been transposed into national law.
TNs are sent to the UK Parliament at the same time as the legislation is submitted. They allow Parliament to identify clearly how a Directive has been transposed.
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