29U.K.Where paragraph 28 applies in the case of the individual, section 228A of FA 2004 has effect in the case of the individual for tax years subsequent to the tax year 2011-12—
(a)as if the references in subsections (3)(a) and (b) of that section to the amount of the annual allowance for that tax year were to £50,000, and
(b)as if any amount deducted under sub-paragraph (9) of that paragraph had been “used-up” within the meaning of that section.