Attempts to Commit Offences
A person abets an offence if they abet its commission, or the commission of an act that would be an offence if done by someone legally capable of committing it with the abettor's own intention/knowledge. Abetment of an illegal omission can be an offence even if the abettor wasn't personally bound to do that act. It's not necessary that the abetted act actually be committed, or that the abetted person share the abettor's guilty intent (or have any capacity for guilt at all) - the abetment of an abetment is also itself an offence, and conspiracy-based abetment doesn't require the abettor to personally coordinate with the actual perpetrator.
This clarifies several important, sometimes counter-intuitive rules about abetment: you can be guilty of abetting a crime even if it never actually happens, even if you used an innocent or legally-incapable person as your instrument (like manipulating a child or someone of unsound mind), and even indirectly through a chain of people (abetting someone who abets someone else).
Someone who deceives an innocent intermediary into unknowingly transferring stolen scam proceeds (the intermediary genuinely believing the funds are legitimate) can still be found guilty of abetting the underlying offence, since the intermediary's innocence doesn't excuse the person who set up the deception.