148.—(1) Where a member of the Board has a pecuniary or other beneficial interest in, or which is material to, any appeal, contribution, question, determination or dispute which falls to be decided or determined by the Board under any enactment, he or she shall comply with the following requirements:

(a) he or she shall disclose to the Board the nature of his or her interest;

(b) he or she shall take no part in the discussion or consideration of the matter;

(c) he or she shall not vote or otherwise act as a member of the Board in relation to the matter;

(d) he or she shall neither influence nor seek to influence a decision of the Board as regards the matter.

(2) Where, at a meeting of a planning authority or of any committee of a planning authority, a resolution, motion, question or other matter is proposed or otherwise arises either pursuant to, or as regards the performance by the authority of a function under this Act or in relation to the acquisition or disposal by the authority of land under or for the purposes of this Act or any other enactment, a member of the authority or committee present at the meeting shall, if he or she has a pecuniary or other beneficial interest in, or which is material to, the matter—

(a) at the meeting, and before discussion or consideration of the matter commences, disclose the nature of his or her interest, and

(b) withdraw from the meeting for so long as the matter is being discussed or considered,

and accordingly, he or she shall take no part in the discussion or consideration of the matter and shall refrain from voting in relation to it.

(3) A member of a planning authority or of any committee of a planning authority who has a pecuniary or other beneficial interest in, or which is material to, a matter arising either pursuant to, or as regards the performance by the authority of a function under this Act, or in relation to the acquisition or disposal by the authority of land under or for the purposes of this Act or any other enactment, shall neither influence nor seek to influence a decision of the authority as regards the matter.

(4) Where the F654[chief executive] of a planning authority has a pecuniary or other beneficial interest in, or which is material to, any matter which arises or comes before the authority either pursuant to, or as regards the performance by the authority of a function under this Act, or in relation to the acquisition or disposal by the authority of land under or for the purposes of this Act or any other enactment, he or she shall, as soon as may be, disclose to the members of the planning authority the nature of his or her interest.

(5) (a) Where an employee of the Board, a consultant or adviser engaged by the Board, or any other person whose services are availed of by the Board has a pecuniary or other beneficial interest in, or which is material to, any appeal, contribution, question or dispute which falls to be decided or determined by the Board, he or she shall comply with the following requirements:

(i) he or she shall neither influence nor seek to influence a decision of the Board as regards the matter;

(ii) in case, as such employee, consultant, adviser or other person, he or she is concerned with the matter, he or she shall disclose to the Board the nature of his or her interest and comply with any directions the Board may give him or her in relation to the matter.

(b) Where an officer of a planning authority, not being the F654[chief executive], has a pecuniary or other beneficial interest in, or which is material to, any matter which arises or comes before the authority, either pursuant to, or as regards the performance by the authority of a function under this Act, or in relation to the acquisition or disposal of land by the authority under or for the purposes of this Act or any other enactment, he or she shall comply with the following requirements:

(i) he or she shall neither influence nor seek to influence a decision of the authority as regards the matter; and

(ii) in case, as such officer, he or she is concerned with the matter, he or she shall disclose to the manager of the authority the nature of his or her interest and comply with any directions the F654[chief executive] may give him or her in relation to the matter.

(6) For the purposes of this section but without prejudice to the generality of subsections (1) to (5), a person shall be regarded as having a beneficial interest if—

(a) he or she or his or her spouse F655[or civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010], or any nominee of his or her or of his or her spouse F655[or civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010], is a member of a company or any other body which has a beneficial interest in, or which is material to, a resolution, motion, question or other matter referred to in subsections (1) to (5),

(b) he or she or his or her spouse F655[or civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010] is in partnership with or is in the employment of a person who has a beneficial interest in, or which is material to, such a resolution, motion, question or other matter,

(c) he or she or his or her spouse F655[or civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010] is a party to any arrangement or agreement (whether or not enforceable) concerning land to which such a resolution, motion, question or other matter relates, or

(d) his or her spouse F655[or civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010] has a beneficial interest in, or which is material to, such a resolution, motion, question or other matter.

(7) For the purposes of this section, a person shall not be regarded as having a beneficial interest in, or which is material to, any resolution, motion, question or other matter by reason only of an interest of his or her or of any company or of any other body or person referred to in subsection (6) which 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 the matter, or in performing any function in relation to that matter.

(8) Where a person has a beneficial interest referred to in subsection (1), (2), (3), (4) or (5) by reason only of the beneficial ownership of shares in a company or other body by him or her or by his or her spouse F655[or civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010] and the total value of those shares does not exceed the lesser of—

(a) F656[€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 of shares in which he or she has an interest,

none of those subsections shall have effect in relation to that beneficial interest.

(9) Where at a meeting referred to in subsection (2) a disclosure is made under that subsection, particulars of the disclosure and of any subsequent withdrawal from the meeting pursuant to that subsection shall be recorded in the minutes of the meeting.

(10) Subject to subsection (11), a person who contravenes or fails to comply with a requirement of this section shall be guilty of an offence.

(11) In any proceedings for an offence under this section it shall be a defence for the defendant to prove that at the time of the alleged offence he or she did not know and had no reason to believe that a matter in which, or in relation to which, he or she had a beneficial interest had arisen or had come before, or was being considered by, the Board or the relevant planning authority or committee, as may be appropriate, or that the beneficial interest to which the alleged offence relates was one in relation to which a requirement of this section applied.