the amounts which, for each tax year before that in which the computation falls to be made, would have been arrived at in relation to arrangements under the relevant non-UK scheme relating to the individual as pension input amounts under sections 230 to 238 of the Act (annual allowance) as they apply by virtue of paragraph 8 of Schedule 34 to the Act, and

the amount which would be so arrived at if the period beginning with 6^th April of the tax year in which the computation falls to be made; and ending immediately before the making of the computation, were a tax year,