1048 PART 7—EXTENSIONS OF CRIMINAL RESPONSIBILITY (ATTEMPTS, COMPLICITY, INCITEMENT ETC.) Attempt 44.—(1) A person who attempts to commit an offence is guilty of the offence of attempting to commit that offence and is punishable as if the offence attempted had been committed. (2) For the person to be guilty, the person’s conduct must be more than merely preparatory to the commission of the offence, and the question whether conduct is more than merely preparatory to the commission of the offence is one of fact. (3) Subject to sub-section (7), for the offence of attempting to commit an offence, intention and knowledge are fault elements in relation to each physical element of the offence attempted (4) A person may be found guilty even if— (a) (b) committing the offence attempted is impossible; or the person who actually committed the offence attempted is found not guilty. (5) A person who is found guilty of attempting to commit an offence cannot be subsequently charged with the completed offence. (6) Any defences, procedures, limitations or qualifying provisions that apply to an offence apply also to the offence of attempting to commit that offence. (7) Any special liability provisions that apply to an offence apply also to the offence of attempting to commit that offence. (8) It is not an offence to attempt to commit an offence against section 45 (complicity and common purpose), section 49 (conspiracy to commit an offence) or the offence of conspiracy to defraud. Complicity and common purpose 45.—(1) A person who aids, abets, counsels or procures the commission of an offence by another person is taken to have committed that offence and is punishable accordingly. (2) For the person to be guilty— (a) (b) the person’s conduct must have in fact aided, abetted, counselled or procured the commission of the offence by the other person; and the offence must have been committed by the other person. (3) Subject to sub-section (6), for the person to be guilty, the person must have intended that— (a) (b) his or her conduct would aid, abet, counsel or procure the commission of any offence (including its fault elements) of the type the other person committed; or his or her conduct would aid, abet, counsel or procure the commission of an offence and have been reckless about the commission of the offence (including its fault elements) that the other person in fact committed. (4) A person cannot be found guilty of aiding, abetting, counselling or procuring the commission of an offence if, before the offence was committed, the person— (a) (b) terminated his or her involvement; and took all reasonable steps to prevent the commission of the offence. (5) A person may be found guilty of aiding, abetting, counselling or procuring the commission of an offence even if the principal offender has not been prosecuted or has not been found guilty. (6) Any special liability provisions that apply to an offence apply also to the offence of aiding, abetting, counselling or procuring the commission of that offence.