A person is regarded as having been provided with a parking space where:

• the person is provided with a space on any premises owned or occupied by his employer,
• the parking space is in or on a premises owned or occupied by a person connected with his employer,
• the person's employer enters into an arrangement with him/her, or any other person, whereby a parking space is provided for use by him/her or any other employee, or
• if the person is a public-sector employee not within (a)-(c), the parking space provider is funded partly by his employer