If the required make up day means that you WORKED over 40 hours a week, then you have to be paid overtime. You do NOT have to be paid overtime if the make-up day means that you were PAID for over 40 hours, but you actually WORKED less.
Example: Monday - 8 hours holiday pay
Tuesday: 8 hours worked
Wednesday: 8 hours worked
Thursday: 8 hours worked
Friday: 8 hours worked
Saturday (make up day) 8 hours worked.
You get paid 48 hours at straight time - you only WORKED 40 hours. No overtime is due.
However:
Monday - 8 hours holiday pay
Tuesday: 10 hours worked
Wednesday: 8 hours worked
Thursday: 9 hours worked
Friday: 8 hours worked
Saturday: 8 hours worked
You get paid 48 hours at straight time (40 hours worked, 8 hours holiday) and 3 hours overtime; you WORKED 43 hours.