(b) the amount of €200,000 referred to in subparagraph (a) of this paragraph shall be reduced by an amount equal to the aggregate amounts exempted from income tax, including any deduction in computing the charge to income tax under paragraph 6 of Schedule 3 to that Act, in respect of all payments to which section 123 of that Act applied which were paid before or at the same time as the payment of the lump sum,

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