11 Hour reduced rest rule

Wee Man:
Ok cool, think I’ve got it tacho thanks for that,

But …

Does POA come into it at all as I’m being told that it does and extends the day but surely the rest period is exactly that ?

Just for example

06:00 - 20:00 (14) but with 1 hour POA surely it doesn’t bring it back to a (13) does it ?

POA does not ‘extend’ shift time
POA suspends working time in the same way break does