Did you look at the definition of what amounts to a ‘wrongful’ credit under para 2A?
That’s not a prescriptive definition of a wrongful credit. That section was added so that the offence thereafter included the credits listed in addition to what it originally referred to, i.e. money credited by mistake.
That is to say, if you transferred money to my account that you had stolen, and I knew you had stolen it, I commit an offence if I keep it, because money obtained by theft is now, since 2A was inserted, a wrongful credit, despite you giving it to me on purpose rather than by mistake.