{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-29",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-29.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/29",
  "kind": "paragraph",
  "number": "29",
  "heading": null,
  "text": "(1) There is a “significant break from UK work” if at least 31 days go by and not one of those days is—\n(a) a day on which P does more than 3 hours' work in the UK, or\n(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.\n(2) There is a “significant break from overseas work” if at least 31 days go by and not one of those days is—\n(a) a day on which P does more than 3 hours' work overseas, or\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 45 para. 29 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/29",
    "retrieved_at": "2026-10-29T09:08:06.076240+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}