A person ("P") is guilty of an offence if either of the following cases applies.
Case 1 is where—
P offers, promises or gives a financial or other advantage to another person, and
P intends the advantage—
to induce a person to perform improperly a relevant function or activity, or
to reward a person for the improper performance of such a function or activity.
Case 2 is where—
P offers, promises or gives a financial or other advantage to another person, and
P knows or believes that the acceptance of the advantage would itself constitute the improper performance of a relevant function or activity.
In case 1 it does not matter whether the person to whom the advantage is offered, promised or given is the same person as the person who is to perform, or has performed, the function or activity concerned.
In cases 1 and 2 it does not matter whether the advantage is offered, promised or given by P directly or through a third party.