If, on the trial of a person for an offence defined in section 193 or 194 , the jury is satisfied that—
(a) the accused has made 2 statements or declarations and 1 is irreconcilably in conflict with the other; and
(b) the accused made 1 of the statements or declarations knowing it to be false;but the jury is unable to say which statement or declaration was falsely made, the jury may make a special finding to that effect and find the accused guilty of the offence.