interlog:
Scenario:
1 hr duty - 3 hrs drive - 2 hrs duty - 3 hrs drive
The above mentioned is the sequence of a driver’s work day.
Under the WTD the driver would need to have a break of 30 mins after he has finished the first three portions.
No, he only needs a 15-minute break. You need breaks totalling 30 minutes under the WTD if your shift is between 6 and 9 hours. Nowhere in the WTD regulations does it say those 30 minutes have to be taken during or immediately after 6 hours of work. Under the WTD you cannot exceed 6 hours work without taking a break, the minimum period that counts as a break is 15 minutes so don’t exceed 6 hours work without a 15 minute break, assuming you haven’t reached 4.5 hours driving during the 6 hour period.
interlog:
Lets assume he had his 30 mins break and proceeded.
Better to have just taken the 15 minutes, which works for both WTD and tacho rules.
interlog:
After having driven for another 90 minutes he would need another break. According the the just introduced law, he would need another break of 30 minutes.
Which if he has just taken 15 minutes earlier works out nicely.
interlog:
Some of our drivers are now playing clever and getting an extra 15 minutes break (all breaks are paid for) - good on them I say.
In that case ignore the above and continue to earn a bit extra. 
interlog:
Is the above mentioned correct or am I missing something?
You are, or listening to other people who are, misreading the WTD regulations and assuming you need 30 minutes of break during or immediately after the 6 hours which is wrong. You can find the exact wording of the WTD regs HERE and section 7 covers breaks. It says:
Breaks
7. - (1) No mobile worker shall work for more than six hours without a break.
(2) Where a mobile worker’s working time exceeds six hours but does not exceed nine hours, the worker shall be entitled to a break lasting at least 30 minutes and interrupting that time.
(3) Where a mobile worker’s working time exceeds nine hours, the worker shall be entitled to a break lasting at least 45 minutes and interrupting that period.
(4) Each break may be made up of separate periods of not less than 15 minutes each.
Breaking it down point by point as it applies to the above scenario:
7.1 Is clear and we all know this, do not work more than 6 hours without a break.
7.2 If your shift is between 6 and 9 hours you need a 30 minute break. This is where people are going wrong and thinking you need 30 minutes after 6 hours. It doesn’t say that although it does at this point say break in the singular, however point 7.4 changes that.
7.3 Doesn’t apply to this scenario as his shift isn’t more than 9 hours.
7.4 Each break may be made up of separate periods of not less than 15 minutes each. Now we know that the break it refers to is the 30 minute period defined in point 7.2 but thanks to point 7.4 we can now change that from one single break into two 15 minute breaks.
Bearing these points in mind how does it affect the above scenario? Suppose that the driver takes a 15 minute break at the end of the 6 hours of work and then another break of 30 minutes after he completes his 4.5 driving , 7.5 hours into his shift, will be legal for both the WTD and the tacho regs?
For the WTD he didn’t exceed 6 hours of work without a break and during his 9 hour shift he had breaks totalling 30 minutes so he complied fully with the requirements.
For the tacho regs he took two breaks totalling 45 minutes before he exceeded 4.5 hours driving and as the first period was at least 15 minutes and the second at least 30 minutes he complied fully with the recent changes to the regulations.
He has done a good days work and stayed legal for both sets of regulations so can sleep the sleep of the just, ready to do it all again tomorrow.
Going back to point 7.3, if a driver’s shift is up to 12 hours and he took 15 minutes at the end of 6 hours work he will need to take a further break of 30 minutes or 2 x 15 minutes before the end of his shift.
If his shift is over 12 hours and he took 15 minutes at the end of 6 hours he could take another 15 minute break before, or at, 12 hours of work, so he doesn’t exceed 6 hours work since his last break and 15 minutes before the end of his shift. Alternatively he could take 30 minutes before, or at, 12 hours work and that would see him through to the end of his shift. Reaching 4.5 hours accumulated driving would change that break pattern of course.
There will most likely be people posting on this thread saying you must take 30 minutes before exceeding 6 hours work, ignore them as they are totally misreading the regulations or only choosing to read bits like point 7.1 and 7.2 while ignoring point 7.4.
