Just to correct a few of the inaccuracies here!
You are allowed 10 sick days a year and or 2 occasions of sickness in three months, both of these being a rolling year and 3 months.
Break either of these and you move to stage two, do it again and you move up a level again!
As for the day you report sick or fit, these days do count towards your sickness days for government sick pay purposes, but if (for example) you called sick on a day off before a 3 day trip, and reported fit on the day after the trip, ie another day off, you only accrue 3 days sick under eg 300!
Clear as mud??