40.—(1) This section applies to an employee who, having duly complied with section 28, is entitled under Part IV to return to work but is not permitted to do so by the relevant employer, as defined in section 30 (3), and in this section, in relation to such an employee, “the expected date of return” means F74[the date notified under subsection (1), (1A) or (1B), as may be appropriate, of section 28] as the date on which the employee expected to return to work.

(2) For the purposes of the Redundancy Payments Acts, 1967 to 1991, an employee to whom this section applies who is also an employee to whom those Acts apply shall be deemed to have been dismissed by reason of redundancy, the date of dismissal being deemed to be the expected date of return.

(3) For the purposes of the Minimum Notice and Terms of Employment Act, 1973, the contract of employment of an employee to whom this section applies who is also an employee to whom that Act applies shall be deemed to have been terminated on the expected date of return.

(4) For the purposes of the 1977 Act—

(a) an employee to whom this section applies who is also an employee to whom that Act applies shall be deemed to have been dismissed on the expected date of return; and

(b) the dismissal shall be deemed to be an unfair dismissal unless, having regard to all the circumstances, there were substantial grounds justifying the dismissal.