175.— Each of the following interests is a declarable interest for the purposes of this Part:

(a) any profession, business or occupation in which the person concerned is engaged or employed, whether on his or her own behalf or otherwise, and which relates to dealing in or developing land during the appropriate period;

(b) any other remunerated trade, profession, employment, vocation, or other occupation of the person concerned held by that person during the appropriate period;

(c) any estate or interest the person concerned has (subject to section 167(3)) in land including the case where the person concerned, or any nominee of his or her, is a member of a company or other body which has an estate or interest in land and without prejudice to the foregoing an interest in land shall be deemed to include—

(i) the interest of the person in any contract entered into by him or her for the purchase or sale of land, whether or not a deposit or part payment has been made under the contract, and

(ii) the interest of the person in—

(I) any option held by him or her to purchase or sell land, whether or not any consideration has been paid for it, or

(II) land in respect of which such an option has been exercised by the person but which has not yet been conveyed to the person;

(d) any business of dealing in or developing land carried on during the appropriate period by a company or other body of which the person concerned, or any nominee of the person, is a member;

(e) a holding by the person concerned of shares in, or bonds or debentures of, or other like investments in, a particular company or other enterprise or undertaking (which does not relate to land or any business of dealing in or developing land) if the aggregate value of the holding exceeded £10,000 at any time during the appropriate period but holding does not include money in a current, deposit or other similar account with a financial institution;

(f) a directorship or shadow directorship of any company held by the person concerned at any time during the appropriate period, and in this paragraph “shadow directorship” means the position held by a person who is a shadow director for the purposes of the Companies Acts, 1963 to 1999;

(g) a gift, including foreign travel facilities, given to the person concerned during the appropriate period, but excluding—

(i) a gift given to the person by a F252[relative or friend of the person or of his or her spouse or civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 or of a child of the person or his or her spouse for purely personal reasons only],

(ii) a gift given to the person, or gifts given to the person by the same person, during the appropriate period, as respects which the value, or the aggregate value, of the property the subject of the gift or gifts did not exceed £500 at any time during the appropriate period;

(h) property supplied or lent or a service supplied to the person concerned, once or more than once by the same person during the appropriate period, for a consideration or considerations or at a price or prices less than the commercial consideration or considerations or the commercial price or prices by more than £500 or which in the aggregate exceeded £500, other than property supplied or lent or a service supplied to the person concerned by a relative or friend of the person or of his or her spouse where such supply or loan was in the nature of a gift to the person and for personal reasons only;

(i) property supplied or lent or a service supplied to the person concerned, once or more than once by the same person during the appropriate period, free of charge if the commercial consideration or considerations or the commercial price or prices was or were more than £500, or which in the aggregate exceeded £500, other than property supplied or lent or a service supplied to the person concerned by a relative or friend of the person or of his or her spouse where such supply or loan was in the nature of a gift to the person and for personal reasons only;

(j) any contract to which the person concerned was a party or was in any other way, directly or indirectly, interested for the supply of goods or services to a local authority during the appropriate period if the value of the goods or services supplied during that period exceeded £5,000 or, in case other goods or services were supplied under such a contract to a local authority during that period, if the aggregate of their value exceeded £5,000;

(k) a remunerated position held by the person concerned as a political or public affairs lobbyist, consultant or adviser during the appropriate period;

(l) any other additional interest which may be prescribed by regulations made by the Minister;

(m) any other additional interest which is not specified in paragraphs (a) to (k) or in regulations made by the Minister under paragraph (l) which the person concerned wishes to volunteer.