26. Provisions applying where employee not permitted to return to work
(1) This section applies to an employee who, having duly complied with section 24, is entitled under this Part to return to work but is not permitted to do so by the relevant employer, within the meaning of section 27(3), and, in this section, in relation to such an employee, "the expected date of return" means the date notified under section 24 as the date on which the employee expected to return to work.
(2) For the purposes of the Redundancy Payments Acts 1967 to 2014, 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 Act of 1977 -