With the current wording of the declaration, any employer who signed when some (or all) of the work had been undertaken by an employee (or, probably more commonly, any employee who signed for work undertaken at least partially by another employee) would still be 'lying', wouldn't (s)he? (I see nothing in the wording of the present declaration which says that one can ignore the 'carrying out' bit if one is the employer of the person who actually did the 'carrying out')
Kind Regards, John
