(1) Preparation for an offence shall be considered to be the prior agreement to commit an offence, the procurement, manufacture or adaptation of means or instruments, or the intentional creation, by other means, of conditions for the commission of the offence if, for reasons beyond the control of the offender, the offence has not taken effect.

(2) Criminal liability and criminal punishment shall be imposed only on persons who have committed the preparation of a less serious, serious, particularly serious or exceptionally serious offence.