27.—(1) A person (“P”) commits an offence if P—
(a)engages in an act specified in paragraph (2), and
(b)intends, by doing so, to deprive another of an opportunity to vote or to make for P or another a gain of a vote to which P or the other is not otherwise entitled or a gain of money or property.
(2) These are the acts—
(a)applying for a postal or proxy vote as some other person (whether that other person is living or dead or is a fictitious person);
(b)otherwise making a false statement in, or in connection with, an application for a postal or proxy vote or providing false information in connection with such an application;
(c)inducing the ERO or CRO to send a postal ballot paper or any communication relating to a postal or proxy vote to an address which has not been agreed to by the person entitled to the vote;
(d)causing a communication relating to a postal or proxy vote or containing a postal ballot paper not to be delivered to the intended recipient.
(3) In paragraph (1)(b), property includes any description of property.
(4) In paragraph (2), a reference to a postal vote or a postal ballot paper includes a reference to a proxy postal vote or proxy postal ballot paper (as the case may be).
(5) A person who commits an offence under paragraph (1) or who aids, abets, counsels or procures the commission of such an offence is guilty of a corrupt practice.