182 Workplace parking places

182  Workplace parking places

(1)     For the purposes of this Part a workplace parking place is provided at any premises at any time if a parking place provided at the premises is at that time occupied by a motor vehicle (other than an exempt vehicle) used—

(a)     by a relevant person,

(b)     by an employee, agent, supplier, business customer or business visitor of a relevant person,

(c)     by a pupil or student attending a course of education or training provided by a relevant person, or

(d)     where a body whose affairs are controlled by its members is a relevant person, by a member of the body engaged in the carrying on of any business of

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