# Finance Act 2013, Paragraph 29


(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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/29 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.