147.—(1) It shall be the duty of a person to whom this section applies to give to the relevant body a declaration in the prescribed form, signed by him or her and containing particulars of every interest of his or hers which is an interest to which this section applies and for so long as he or she continues to be a person to whom this section applies it shall be his or her duty where there is a change regarding an interest particulars of which are contained in the declaration or where he or she acquires any other interest to which this section applies, to give to the relevant body a fresh declaration.

(2) A declaration under this section shall be given at least once a year.

(3) (a) This section applies to the following persons:

(i) a member of the Board;

(ii) a member of a planning authority;

(iii) an employee of the Board or any other person—

(I) whose services are availed of by the Board, and

(II) who is of a class, description or grade prescribed for the purposes of this section;

(iv) an officer of a planning authority who is the holder of an office which is of a class, description or grade so prescribed.

(b) This section applies to the following interests:

(i) any estate or interest which a person to whom this section applies has in any land, but excluding any interest in land consisting of any private home within the meaning of paragraph 1(4) of the Second Schedule to the Ethics in Public Office Act, 1995;

(ii) any business of dealing in or developing land in which such a person is engaged or employed and any such business carried on by a company or other body of which he or she, or any nominee of his or hers, is a member;

(iii) any profession, business or occupation in which such a person is engaged, whether on his or her own behalf or otherwise, and which relates to dealing in or developing land.

(4) A person to whom this section applies and who has an interest to which this section applies shall be regarded as complying with the requirements of subsection (1) if he or she gives to the relevant body a declaration referred to in that subsection:

(a) within the period of twenty-eight days beginning on the day on which he or she becomes such a person,

(b) in case there is a change regarding an interest particulars of which are contained in a declaration already given by the person or where the person acquires any other interest to which this section applies, on the day on which the change occurs or the other such interest is acquired.

(5) For the purposes of this section, a person to whom this section applies shall be regarded as having an estate or interest in land if he or she, or any nominee of his or hers, is a member of a company or other body which has an estate or interest in the land.

(6) For the purposes of this section, a person shall not be regarded as having an interest to which this section applies, if the interest is so remote or insignificant that it cannot reasonably be regarded as likely to influence a person in considering or discussing, or in voting on, any question with respect to any matter arising or coming before the Board or authority, as may be appropriate, or in performing any function in relation to any such matter.

(7) Where a person to whom this section applies has an interest to which this section applies by reason only of the beneficial ownership of shares in a company or other body by him or her or by his or her nominee and the total value of those shares does not exceed the lesser of—

(a) F652[€13,000], or

(b) one-hundredth part of the total nominal value of either the issued share capital of the company or body or, where that capital is issued in shares of more than one class, the issued share capital of the class or classes of shares in which he or she has an interest,

subsection (1) shall not have effect in relation to that interest.

(8) The Board and each planning authority shall for the purposes of this section keep a register (“the register of interests”) and shall enter therein the particulars contained in declarations given to the Board or the authority, as the case may be, pursuant to this section.

(9) The register of interests shall be kept at the offices of the Board or the planning authority, as the case may be, and shall be available for public inspection during office hours.

(10) Where a person ceases to be a person to whom this section applies, any particulars entered in the register of interests as a result of a declaration being given by the person to the relevant body pursuant to this section shall be removed, as soon as may be after the expiration of the period of five years beginning on the day on which the person ceases to be such a person, from the register of interests by that body.

(11) Subject to subsection (12), a person who fails to comply with subsections (1) and (2) or who, when purporting to comply with the requirements of subsection (1), gives particulars which are false or which to his or her knowledge are misleading in a material respect, shall be guilty of an offence.

(12) In any proceedings for an offence under this section it shall be a defence for the defendant to prove that at the relevant time he or she believed, in good faith and upon reasonable grounds, that—

(a) the relevant particulars were true,

(b) there was no matter as regards which he or she was then required to make a declaration under subsection (1), or

(c) that the matter in relation to which the offence is alleged was not one as regards which he or she was so required to make such a declaration.

(13) (a) For the purposes of this section and sections 148 and 149—

(i) a F653[chief executive] shall be deemed to be an officer of every planning authority for which he or she is F653[chief executive],

F653[(ii) the deputy chief executive (within the meaning of section 148, inserted by section 54 of the Local Government Reform Act 2014, of the Local Government Act 2001) of a local authority shall be deemed to be an officer of the planning authority concerned, and]

(iii) an officer of a planning authority who, by virtue of an arrangement or agreement entered into under any enactment, is performing functions under another planning authority, shall be deemed to be also an officer of the other authority.

(b) In this section “relevant body” means—

(i) in case a person to whom this section applies is either a member or employee of the Board, or other person whose services are availed of by the Board, the Board, and

(ii) in case such a person is either a member or officer of a planning authority, the authority.