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Attempts to Commit Offences
Whenever someone who would be liable as an abettor while absent is actually PRESENT when the abetted act/offence is committed, they're deemed to have committed the offence itself (not just abetted it).
This upgrades an abettor's liability from mere "abetment" to actually having "committed" the offence, simply because they were physically present when it happened - reflecting that presence during the crime is treated as more serious involvement than remote instigation alone.
Someone who conspires to commit a robbery and is physically present when it's carried out is treated as having committed the robbery itself, not merely as having abetted it from a distance.