TFLS Recycling

[OldBob]

Can anybody clarify the "the cumulative amount of the additional contributions exceeds 30% of the pension commencement lump sum" rule? I received a tfls from my defined benefit company scheme, a portion of which I intend to reinvest in a personal pension. I'm a 40% tax payer (part time employment plus company pension) and so the contribution that I make to my personal pension will be eligible for a 25% tax rebate (claimed automatically by the pension scheme) along with further relief that I can claim. My question is where do I measure the 30%. Is it my_contribution/tfls or (my contribution + rebates)/tfls?

Thanks