Link Report

(c) where section 531Q(3) applies, the name and personal public service number of each employee who ceased to have an entitlement to use a parking space and the date from which the entitlement ceased,

(2) Where a parking space in an urban area to which this Part applies is provided by a person referred to in section 531R(d) for the use of one or more public sector employees for the parking of a car, that person shall in respect of each year of assessment and the period referred to in section 531U(1)(b)—

(d) where section 531S(a) applies, the name and personal public service number of each employee to which that section applies, and

(1) Subject to subsection (2), where a parking space in an urban area to which this Part applies is provided directly or indirectly by an employer for the use of one or more employees for the parking of a car, the employer shall in respect of each year of assessment and the period referred to in section 531U(1)(b) keep in a permanent form a full and true record of the following:

(2) Where a parking space in an urban area to which this Part applies is provided by a person referred to in section 531R(d) for the use of one or more public sector employees for the parking of a car, that person shall in respect of each year of assessment and the period referred to in section 531U(1)(b)—

(b) (i) transmit in sufficient time to the employer of such employee or employees, such details as are necessary for the employer to comply with the requirements of section 531V(1), and

(4) For the purposes of this Part, the definition of “records” in section 903 shall be treated as including the records referred to in subsections (1) and (2) and the provisions of section 903 shall accordingly apply to such records.

(4) For the purposes of this Part, the definition of “records” in section 903 shall be treated as including the records referred to in subsections (1) and (2) and the provisions of section 903 shall accordingly apply to such records.