29.—(1) An employee who is dismissed is entitled under section 99 of the 1996 Act to be regarded for the purpose of Part 10 of that Act as unfairly dismissed if—
(a)the reason or principal reason for the dismissal is of a kind specified in paragraph (3), or
(b)the reason or principal reason for the dismissal is that the employee is redundant, and regulation 23 has not been complied with.
(2) An employee who is dismissed shall also be regarded for the purposes of Part 10 of the 1996 Act as unfairly dismissed if—
(a)the reason (or, if more than one, the principal reason) for the dismissal is that the employee was redundant;
(b)it is shown that the circumstances constituting the redundancy applied equally to one or more employees in the same undertaking who had positions similar to that held by the employee and who have not been dismissed by the employer, and
(c)it is shown that the reason (or, if more than one, the principal reason) for which the employee was selected for dismissal was a reason of a kind specified in paragraph (3).
(3) The kinds of reason referred to in paragraph (1) and (2) are reasons connected with the fact that—
(a)the employee took, or sought to take, paternity or adoption leave;
(b)the employer believed that the employee was likely to take ordinary or additional adoption leave, or
(c)the employee failed to return after a period of additional adoption leave in a case where—
(i)the employer did not notify him, in accordance with regulation 17(7) and (8) or otherwise, of the date on which that period would end, and he reasonably believed that the period had not ended, or
(ii)the employer gave him less than 28 days' notice of the date on which the period would end, and it was not reasonably practicable for him to return on that date.
(4) Paragraph (1) does not apply in relation to an employee who took adoption leave if—
(a)immediately before the end of his additional adoption leave period (or, if it ends by reason of dismissal, immediately before the dismissal) the number of employees employed by his employer, added to the number employed by any associated employer of his employer, did not exceed five, and
(b)it is not reasonably practicable for the employer (who may be the same employer or a successor of his) to permit the employee to return to a job which is both suitable for the employee and appropriate for him to do in the circumstances or for an associated employer to offer the employee a job of that kind.
(5) Paragraph (1) does not apply in relation to an employee if—
(a)it is not reasonably practicable for a reason other than redundancy for the employer (who may be the same employer or a successor of his) to permit the employee to return to a job which is both suitable for the employee and appropriate for him to do in the circumstances;
(b)an associated employer offers the employee a job of that kind, and
(c)the employee accepts or unreasonably refuses that offer.
(6) Where, on a complaint of unfair dismissal, any question arises as to whether the operation of paragraph (1) is excluded by the provisions of paragraph (4) or (5), it is for the employer to show that the provisions in question were satisfied in relation to the complainant.