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The tax change increased the number of employers who participated in the scheme from 4,000 to 33,000.
He said his office's investigation of the contractors and state employees who participated in the scheme was continuing.
More than 300 bankers participated in the scheme, which operated through a Cayman Islands-registered investment vehicle.
Also pleading guilty yesterday to nine felony counts was Warren Schreiber, a broker at VTR Capital who participated in the scheme.
Since 2014 more than 100 primary and secondary schools have participated in the scheme which had been championed by ministers including Michael Gove and Liz Truss.
The government said at least two Tyson executives participated in the scheme and that the company engaged in the practices to cut costs, to meet production goals and to maximize profits.
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Actual individuals who orchestrated and participated in the schemes did not face prosecution.
The participants in 2005 were more willing to participate in the scheme if the government rebate had been higher.
Nine people have pleaded guilty to participating in the scheme.
Jezierski admitted in his plea agreement to participating in the scheme beginning in 2017.
There were more than 43,000 individual enquiries at law firms participating in the scheme in 2014-15.
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