531R Provision of parking space by employer.
For the purposes of this Part, a parking space shall be regarded as provided directly or indirectly by an employer for the use of an employee where—
(a) the employer provides the parking space on, at or in any premises which is owned or occupied by the employer,
(b) the parking space is provided on, at or in any premises which is owned or occupied by a person connected (within the meaning of section 10) with the employer,
(c) the employer enters into an arrangement or agreement with an employee or any other person whereby a parking space is provided for the use of that employee or any other employee of the employer, or
(d) in the case of a public sector employee to whom paragraph (a), (b) or (c) does not apply, the person who provides the parking space to that employee is funded or part funded directly or indirectly by the employer of that employee.