16. (1) (a)Paragraph (b) applies where, in any proceedings against an Irish official who is or was a member or an office holder for an offence under section 5, 6, 7 or 8, it is proved that he or she owns or has, or owned or had, an interest in land or other property that was required to be declared in the statement of registrable interests of that member or office holder but was not so declared.

(b) It shall be presumed that the land or other property referred to in paragraph (a) derives or derived, either directly or indirectly, from a gift, consideration or advantage received as an inducement to, or reward for, or otherwise on account of, the Irish official doing an act in relation to his or her office, employment, position or business, unless the contrary is proved.

(2) In this section—

“member”, “office holder” and “registrable interest” have the meanings they have in the Ethics in Public Office Act 1995;

“statement of registrable interests” means a statement of registrable interests (if any) which an Irish official who is a member or an office holder is or was required to make in accordance with the Ethics in Public Office Act 1995.