Valve overlap occurs in a four-stroke engine at the end of the
Exhaust stroke and at the beginning of the Induction stroke; and is
when both the exhaust and inlet valves are open at the same
time.
At the end of the Exhaust stroke, the Exhaust valve is closing
and the Inlet valve is starting to open in preparation for the
induction of fuel and air into the cylinder.
It is common knowledge that in vehicles that cannot alter the
valve timing, the Inlet valve opens approx 6 degrees before
top-dead-centre and the Exhaust valve closes at 9 degrees after
top-dead-centre