10(1)A person (“A”) commits the offence of treating in connection with the referendum if A, whether before, during or after the referendum, corruptly gives or provides, or pays wholly or in part the expense of giving or providing, any meat, drink, entertainment or provision to or for any person—S
(a)for the purpose of corruptly influencing that person or any other person to vote or refrain from voting in the referendum, or
(b)on account of that person or any other person having voted or refrained from voting, or being about to vote or refrain from voting, in the referendum.
(2)Sub-paragraph (1) applies regardless of whether an act is done—
(a)directly or indirectly,
(b)by A or by another person on A's behalf.
(3)A voter or proxy who corruptly accepts or takes any such meat, drink, entertainment or provision also commits the offence of treating in connection with the referendum.
(4)A person commits a corrupt practice if the person commits the offence of treating in connection with the referendum.