Government, or to confer a wrongful or unlawful benefit, favour or advantage on such person or any other person, or had knowledge, that any wrongful or unlawful loss will be caused to any person or to the Government, or that any wrongful or unlawful benefit, favour or advantage will be conferred on any person by such person’s doing or forbearing to do any act referred to in that section, such person commits an offence under that section notwithstanding that such person did not actually have the power, right or opportunity so to do or forbear or that such person did not in fact so do or forbear.