Section 104D

An employee who is dismissed shall be regarded for the purposes of this Part as unfairly dismissed if the reason (or, if more than one, the principal reason) for the dismissal is that— any action was taken, or was proposed to be taken, with a view to enforcing in favour of the employee a requirement to which this section applies; the employer was prosecuted for an offence under section 45 of the Pensions Act 2008 as a result of action taken for the purpose of enforcing in favour of the employee a requirement to which this section applies; or any provision of Chapter 1 of that Part of that Act applies to the employee, or will or might apply. It is immaterial for the purposes of paragraph (a) or (b) of subsection (1) above— but, for that subsection to apply, the claim that the requirement applies and, if applicable, the claim that it has been contravened must be made in good faith. whether or not the requirement applies in favour of the employee, or whether or not the requirement has been contravened, This section applies to any requirement imposed on the employer by or under any provision of Chapter 1 of Part 1 of the Pensions Act 2008. In this section references to enforcing a requirement include references to securing its benefit in any way.

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Source: legislation.gov.uk · retrieved 2026-09-04