Paying from clock in to clock

In the latest copy of HR Executive it states we have to pay from minute clocked in to minute clocked out. What happend to the window allowing a certain amount of minutes to clock in and out. This gives the employee time to put away their coat, change into the uniform etc. They do not start work until the exact time scheduled. If their shift is 8am to 4pm they can clock in at six minutes til and clock out up to six minutes after. Have the regulations changed?

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