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Attempts to Commit Offences
Whoever abets an offence is punished according to what offence would have resulted if the act had been done with the ABETTOR's intention/knowledge, even if the person who actually did the act had a different intention/knowledge.
This ensures the abettor is judged by their OWN intent, not the actual perpetrator's - if you instigate a serious crime but the person who carries it out does so with a lesser intention (or vice versa), you're still punished based on what YOU intended.
If someone instigates another to commit a serious fraud but the actual perpetrator carries it out believing it to be a lesser, less serious act, the instigator is still punished according to the serious offence they themselves intended.