Paragraph 29 C1

(1)

There is a “significant break from UK work” if at least 31 days go by and not one of those days is—

(a)

a day on which P does more than 3 hours' work in the UK, or

(b)

a day on which P would have done more than 3 hours' work in the UK but for being on annual leave, sick leave or parenting leave.

(2)

There is a “significant break from overseas work” if at least 31 days go by and not one of those days is—

(a)

a day on which P does more than 3 hours' work overseas, or

(b)

a day on which P would have done more than 3 hours' work overseas but for being on annual leave, sick leave or parenting leave.

Annotations

C1: Sch. 45 para. 29 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(7)