JAR Ops 1.245
This section of JAR Ops suggests that the 60 minute rule applies to all stages of flight. However, if you are operating in an area which does have an adequate airfield within 60 mins, say it was halfway between your destination and your alternate, using this regulation you could overfly it and proceed to the alternate which was 2 hours from dest. Clear as mud???
JAR-OPS 1.245 Maximum distance from an adequate aerodrome for two-engined aeroplanes without an ETOPS Approval
(a) Unless specifically approved by the Authority in accordance with JAR-OPS 1.246(a) (ETOPS Approval), an operator shall not operate a two-engined aeroplane over a route which contains a
point further from an adequate aerodrome than, in the case of:
(1) Performance Class A aeroplanes with either:
(i) A maximum approved passenger seating configuration of 20 or
more; or
(ii) A maximum take-off mass of 45 360kg or more, the distance flown in 60 minutes at the one-engine-inoperative
cruise speed determined in accordance with subparagraph (b)below;