32(1)The scheme shall have effect (notwithstanding anything in it to the contrary) as if its rules included a rule imposing, in the case of each benefit provided for the employee, such a limit on the amount of the benefit as is mentioned in sub-paragraph (2) below.
(2)The limit referred to above is a limit of such an amount as is found by—
(a)taking the amount of the limit imposed by the main scheme on the provision of any like benefit for the employee by that scheme, and
(b)subtracting from that amount an amount equal to the relevant amount.
(3)For the purposes of sub-paragraph (2) above the relevant amount is—
(a)where the employee is not a member of any other relevant scheme, the amount of any like benefit provided for the employee by the main scheme, and
(b)where the employee is a member of another relevant scheme or schemes, an amount equal to the aggregate of the amount mentioned in paragraph (a) above and the amount of any like benefit provided for the employee by the other relevant scheme or schemes.
(4)In sub-paragraph (3) above, references to the employee being a member of another relevant scheme are references to his being a member of any approved scheme, other than the scheme, which provides additional benefits for him to supplement those provided by the main scheme.
(5)This paragraph shall have effect in relation to benefits provided on or after the day on which this Act is passed.