The approving authority is the Planning Board, except that the Zoning Board of Adjustment shall have the power to grant to the same extent and subject to the same restrictions as the Planning Board, site plan approval pursuant to the provisions of this section whenever the Zoning Board of Adjustment is reviewing an application for approval of a use variance pursuant to N.J.S.A. 40:55D-70(d). The use of the word "Board" in this section refers to the Planning Board where it has jurisdiction over site plans and to the Zoning Board of Adjustment where it has jurisdiction over site plans, unless otherwise noted.