Treating

The following persons shall be deemed guilty of treating within the meaning of these Regulations- (a) every person who corruptly, by himself or by any other persons, either before, during or after any election, directly or indirectly gives or provides, pays, wholly or in part, the expenses of giving or providing any food, drink, entertainment, or provisions to or for any person, for the purpose of corruptly influencing that person, or any other person, to vote or refrain from voting at that election, or on account of that person or any other person having voted or refrained from voting at the (b) every voter who corruptly accepts or takes the food, drink, entertainment, or provision aforesaid.