26.—(1) This section applies to an adopting parent within the meaning of section 1 of the Act of 1977 as amended by section 22 who, having complied with section 20, is entitled to return to work but is not permitted to do so by F64[his or her] employer, the successor or an associated employer.

(2) For the purposes of the Act of 1977 an adopting parent shall be deemed to have been dismissed on the date specified in the relevant notification under section 20 (1), and the dismissal shall be deemed to be an unfair dismissal unless, having regard to all the circumstances, there were substantial grounds justifying the dismissal.