In the subsection set out in paragraph 2(1) of Schedule 2 to the 1978 Act, for the words from " the employer can " to the end there shall be substituted the words " in the circumstances (including the size and administrative resources of the employer's undertaking) the employer would have been acting reasonably or unreasonably in treating it as a sufficient reason for dismissing the employee if she had not been absent from work; and that question shall be determined in accordance with equity and the substantial merits of the case ".