what does "breaks" mean in follow sentence? thank you for your help.
The regulation will be strictly enforced during summer and winter breaks when make-up classes are frequently offered.
"Break" in this instance means "time off" or "holiday". In this case I think it is specifically referring to Educational holidays (i.e. School or College).
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As the other users of British English have explained, summer and winter 'breaks' are the school holidays when there are no classes. This would be 'vacation' in American English.
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It means "holidays". More literally, "interruption (break) of normal activities", which is, generally, a holiday, especially if next to long periods, seasons, festivities...
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Summer and winter school holidays are also called breaks.