28(1)This paragraph applies in calculating the “reference period” (which is a step taken in determining whether P works “sufficient hours in the UK” or “sufficient hours overseas” as assessed over a given period of days).U.K.
(2)The number of days in the given period may be reduced to take account of—
(a)reasonable amounts of annual leave or parenting leave taken by P during the period (for all employments held and trades carried on by P during the period, whether in the UK or overseas),
(b)absences from work at times during the period when P is on sick leave and cannot reasonably be expected to work as a result of the illness or injury in question, and
(c)non-working days embedded within a block of leave for which a reduction is made under paragraph (a) or (b).
(3)But no reduction may be made in respect of any day that is a “disregarded day” (see paragraphs 9(2) and 14(3) in Part 1 of this Schedule).
(4)For any particular employment or trade, “reasonable” amounts of annual leave or parenting leave are to be assessed having regard to (among other things)—
(a)the nature of the work, and
(b)the country or countries where P is working.
(5)Non-working days are “embedded within” a block of leave only if there are, as part of that block of leave—
(a)at least 3 consecutive days of leave taken before the non-working day or series of non-working days in question, and
(b)at least 3 consecutive days of leave taken after the non-working day or series of non-working days in question.
(6)A “non-working day” is any day of the week, month or year on which P—
(a)is not normally expected to work (according to P's contract of employment or usual pattern of work), and
(b)does not in fact work.
(7)In calculating the reductions to be made under sub-paragraph (2)—
(a)if it turns out, after applying sub-paragraph (3), that the reasonable amounts of annual leave or parenting leave or, as the case may be, the absences from work on sick leave do not add up (across the period) to a whole number of days, the number in that case is to be rounded down to the nearest whole number, but
(b)any such rounding is to be ignored for the purposes of sub-paragraph (2)(c).
(8)If—
(a)P changes employment during the given period,
(b)there is a gap between the two employments, and
(c)P does not work at all at any time between the two employments,
the number of days in the given period may be reduced by the number of days in that gap.
(9)But—
(a)if the gap lasts for more than 15 days, only 15 days may be subtracted, and
(b)if there is more than one change of employment during the period, the maximum number of days that may be subtracted under sub-paragraph (8) for all the gaps in total is 30.