(1) A person has an entitlement to use a parking space where that person:

• holds a badge, permit or sticker to use a parking space,
• has been given a form or means of access to a parking space,
• has been allocated a dedicated parking space,
• has been allocated a parking space on a shared basis,
• has access to a parking space on a first come, first served basis.

(2) A person is not regarded as having an entitlement to use a car space if the use is occasional, and the actual use (and entitlement to use) does not exceed 10 days in the tax year. In this regard, use of the space for part of a day counts as use for the full day.

(3) A person is regarded as having ceased to be entitled to use a parking space when he:

• disclaims the entitlement to use the space, or the entitlement lapses or is withdrawn,
• returns the authorisation (or means of access to the car park) to his employer (or the provider of the parking space), and
• ceases to use a parking space provided by his employer.

(4) A person is regarded as having permission to use a car space if his employer enters into an arrangement with that person, or any other person, whereby a parking space is provided for his use.