Parking Space Levy Act 2009 No 5
12 Chief Commissioner’s guidelines
(1) The Chief Commissioner may, by order published in the Gazette, establish guidelines, not inconsistent with this Act or the regulations, as to:
(a) what does, and what does not, constitute a parking space in any particular circumstances, and
(b) whether, in particular circumstances, a parking space is, or is not, to be exempted from the calculation of the levy in respect of any leviable premises.
(2) Such an order may only be made with the approval of the Minister.
(3) In any proceedings in which a matter referred to in subsection (1) (a) or (b) is called into question, a court must have regard to any such guideline for the purpose of determining the question.