‘A person may be guilty of attempting to commit an offence to which this section applies even if the facts are such that the commission of the offence is impossible’
Shivpuri?
D attempted to deal and harbour drugs (substance was actually harmless ‘fake’ drug) – decided that, even though completion of the offence was impossible, D still guilty
Taaffe?
D mistakenly believed importing currency was illegal and sought to smuggle several packages from Holland. D had been enlisted by a third party and was actually smuggling cannabis – MR was for attempting a non-existent crime, so not guilty.