Representation:-
there is no rule that entitlement to annual holiday must come out of working time, only that it cannot come out of "rest periods" as strictly defined in the Working Time Regulations 1998. Any other conclusion produces absurd results in the case of, for example, "shut-down trades" or teachers who if it were otherwise could insist on taking annual holiday during term time.
For relevant general notes go to Working Time Regulations/holidays and/or Working Time Regulations/offshore workers and/or Construction of documents .