my suggestion

source/templates.tex

@@ -3908,10 +3908,21 @@
 whether two constructs are equivalent, and they are
 functionally equivalent but not equivalent, the program is ill-formed,
 no diagnostic required.
-Furthermore, if two declarations of function templates with the same name
-and corresponding signatures\iref{basic.scope.scope} do not correspond
-but would declare the same entity\iref{basic.link} considering them to do so, and
+Furthermore, if two declarations $A$ and $B$ of function templates
+\begin{itemize}
+\item
+declare the same name,
+\item
+have corresponding signatures\iref{basic.scope.scope},
+\item
+would declare the same entity,
+where in the determination in \ref{basic.link}
+of whether two declarations do declare the same entity,
+$A$ and $B$ are assumed to correspond, and
+\item
 accept and are satisfied by the same set of template argument lists,
+\end{itemize}
+but do not correspond,
 the program is ill-formed, no diagnostic required.
 
 \pnum