The 60 hours, or 48 hours, does not include rest or POAs
From the regulations, as published on the DfT site.
Working Time does not include:
Routine travel between home and their normal place of work.
Rest and breaks when no work is done.
Periods of availability (see below).
Evening classes or day-release courses.
Voluntary work or time spent as a Retained Fire Fighter, a Special Constable, or member of the Reserve Forces).
Oh and pushing a pen totting up all this rubbish would be working time. 
