28(1)Paragraph 6 of Schedule 29 (refund of excess contributions lump sum) is amended as follows.U.K.
(2)In sub-paragraphs (4) and (5), after “year is” insert “ (subject to sub-paragraph (7)) ”.
(3)After sub-paragraph (6) insert—
“(7)If any relief given in accordance with section 192(1) in relation to any contribution included in RPC is in excess of the maximum amount of relief to which the member is entitled under section 190, RPC is to be taken to be reduced by the amount of that excess.”