15 A. has acquired or holds a direct or indirect pecuniary interest in any matter that is under consideration by the Board or the committee; or B. owns any property or has a right in property or a direct or indirect pecuniary interest in a company or association or persons which results in the member’s private interests coming or appearing to come into conflict with his or her functions as a member; or (b) if for any reason the private interests of a member of the Board or of a committee come into conflict with his or her functions as a member; the member shall forthwith disclose the fact to the Board or the committee, as the case may be. (3) A member referred to in subparagraph (2) shall take no part in the consideration or discussion of, or vote on, any question before the Board or the committee, as the case may be, which relates to any property, right or interest referred to in that subparagraph. (4) Nothing in this section shall be taken to prevent members of the Board or of a committee of the Board from taking part in the consideration of, or voting on, any matter that affects members generally in their capacity as persons liable to pay revenue. (5) Any person who contravenes subparagraph (2) or (3) shall be guilty of an offence and liable to a fine not exceeding level six or to imprisonment for a period not exceeding one year or to both such fine and such imprisonment. Minutes of proceedings of Board and committees 10.(1) The Board shall cause minutes of all proceedings of and decisions taken at every meeting of the Board and of every committee to be entered in books kept for the purpose. (2) Any minutes referred to in subparagraph (1) which purport to be signed by the person presiding at the meeting to which the minutes relate or by the person presiding at the next following meeting of the Board or the committee concerned, as the case may be, shall be accepted for all purposes as prima facie evidence of the proceedings and decisions taken at the meeting concerned. Validity of decisions and acts of Board and committees 11. No decision or act of the Board or a committee or act that is authorised by the Board or a committee shall be invalid solely because there was a vacancy in the membership of the Board or the committee or because a disqualified person purported to act as a member of the Board or the committee, as the case may be, at the time the decision was taken or the act was done or authorised.