27. No lobbyist who, in the course of lobbying activities, receives, from a public office holder, the mandate to award a contract, a grant or any other form of benefit may award it to himself or herself, to the enterprise or organization on whose behalf the lobbyist is acting or to any third person that is related to the lobbyist within the meaning of the Taxation Act (chapter I-3). No such third person, enterprise or organization may accept such a contract, grant or benefit.