Significant breaks from UK or overseas workU.K.
29(1)There is a “significant break from UK work” if at least 31 days go by and not one of those days is—U.K.
(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.
Modifications etc. (not altering text)
C1Sch. 45 para. 29 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(7)