This Section sets out an enhanced process for considering whether dismissals made to effect non-restricted variations are unfair.
	Subsection (1) provides that this enhanced process in subsection (5) applies where an employee is employed for the purpose of a business carried out by the employer and the reason for the dismissal falls within subsection (2) or (3). This means that section 104J does not apply to employees employed by private individuals for non-business reasons.
	A reason for dismissal falls within subsection (2) where an employee is dismissed for refusing to agree a variation to an employment contract which is not a restricted variation ("restricted variation" is defined in section 104I(5)).
	A reason for dismissal falls within subsection (3) where an employer dismisses an employee to enable them to employ another person, or re-engage the employee, to carrying out substantially the same duties, on a varied contract of employment.
	Subsection (4) sets out for the purposes for subsection (3) what is a ‘varied’ contract of employment. The effect of this is that it only includes variations which are not restricted variations.
	Subsection (5) sets out that, in cases to which subsection (1) applies, an Employment Tribunal is required to have regard to the factors listed in this subsection when determining whether the dismissal was fair or unfair, under ordinary unfair dismissal rules. These factors include the reason for the variation, anything offered in return for agreeing to the variation, and any consultation carried out by the employer, including with independent trade unions or other persons representing the interests of the employee. Section 104J(5)(f) allows the Secretary of State to make regulations specifying additional matters which must be taken into account under subsection (5).
	Subsection (6) includes definitions of various terms used in this section.
Part 1: Employment Rights Dismissal New section 104J