I really don't understand what he is referring to - there may be an implied "reasonable excuse" which relates to the care of a child (I actually think there probably is) but there is no explicit mention of it.
As I said last night, the guidance was always stricter than the law
1. It wouldn't be in breach of the law as it would be a "reasonable excuse" under reg 6
2. It would potentially breach the guidance
Amazing how confusing the difference between the law and guidance has been