14.—(1) An office holder who proposes to perform a function of his or her office and who has actual knowledge that—

(a) he or she or a connected person or another office holder, or

(b) a person who is specified in a statement under subsection (2) furnished to the office holder by another office holder and who is, in relation to that other office holder, a connected person,

has a material interest in a matter to which the function relates shall, before or, if that is not reasonably practicable, as soon as may be after such performance, prepare and furnish—

(i) in the case of the Taoiseach, to the chairman of the Commission,

(ii) in the case of any other Minister of the Government or a Minister of State, to the Taoiseach and the Commission, and

(iii) in the case of any other office holder, to the Commission,

a statement in writing of those facts and of the nature of the interest.

(2) Where an office holder or a person acting on behalf of an office holder proposes to make a request to another office holder (“the second holder”) in relation to the performance of a function by the second holder and the office holder by or on whose behalf the request is made (“the first holder”) has actual knowledge that he or she or a connected person has a material interest in a matter to which the function relates, the first holder shall, before or at the time of the making of the request, furnish to the second holder a statement in writing of those facts and of the nature of the interest.

(3) Where the knowledge or belief of an office holder that—

(a) another office holder who is a member of the Government, or

(b) a person who in relation to that other F36[office holder] is a connected person,

has a material interest in a matter to which a function of the Government relates derives solely from information in a statement made by that other office holder at or for the purposes of a meeting of the Government, subsection (1) shall not, as respects that interest, apply to the first-mentioned office holder, but the Taoiseach shall, before or as soon as may be after the performance of the function, cause a statement in writing in relation to that interest to be prepared and furnished to the Commission.

(4) References in this section to the performance of a function of the office of an office holder are references to the performance of the function by the office holder personally or by another person in pursuance of a direction given to the person, in relation to the particular matter concerned, by the office holder personally or a person acting on behalf of and with the personal knowledge of the office holder.