Subsection (1) provides that regulations may specify steps that are to be regarded as "reasonable" for the purpose of determining whether, for the purposes of the Equality Act 2010, an employer has taken, or failed to take, all reasonable steps to prevent sexual harassment of an employee (see sections 40, 40A and 109). The regulations will set out a non-exhaustive list of obligations that are to be regarded as reasonable steps an employer must take in order to prevent workplace sexual harassment. Employers to which the duties apply must take these steps while also taking all other steps which are reasonable in the particular circumstances.
	Subsection (2) lists steps that may be specified in regulations (carrying out assessments of a specified description, publishing plans or policies of a specified description, steps relating to the reporting of sexual harassment, and steps relating to the handling of complaints). This is not an exhaustive list. Subsection (2) makes clear that these steps may be included in regulations, among others.
	Subsection (3) provides that regulations under this section that specify any steps may require an employer to have regard to specified matters when taking those steps.
	Subsection (4) explains that:
"sexual harassment" means harassment of the kind described in section 26(2) of the Equality Act 2010 (unwanted conduct of a sexual nature); and,
"specified" means specified in the regulations.
Part 1: Employment Rights Protection from Harassment New Section 40B