Redundancy increased 10k exemption

Hello all,
A relative of mine will be made redundant soon.
After claiming the statutory relief, the 10160 relief and the 765 per year relief he is still taxable on about 5000.
But there is also another relief of 10k which has 2 conditions as follows

If you are(A) not a member of an occupational pension (Superannuation) scheme or if you(B) irrevocably give up your right to receive a lump sum from the pension scheme, the basic exemption as outlined above can be increased by €10,000.
Also
If you are in an occupational pension scheme, this increased exemption of €10,000 is reduced by the amount of:

• Any tax-free lump sum from the pension scheme to which you may be immediately entitled or
• The present day value at the date of leaving employment of any tax-free lump sum which may be receivable from the pension scheme in the future.

Now he is a member of a pension scheme so (A) does not apply.
He is thinking of part (B) . He thinks the present day value of his pension is 4000 so therefore his exemption will be 6000(10000-4000) which will cover the 5000 mentioned above.Therefore no tax.
But the fact it states that you irrecovably give up right to lumpsum is my query. Does he give up all tax free status on ALL of his lump sum when he retires or does he give up tax free status on just the 4000 which he used on calculation above for redundancy purposes. I have checked the revenue website and I cannot work it out.
Thanks

Hello, there was a reply earler on to my query by Rob1 , I think. But it has now disappeared? I was going to just say thanks.Hopefully he is correct that its just if you want to claim all the 10k exemption,then your retirement lump sum will now be taxable. But if you claim less than 10k as shown above then this will mean that your retirement lump sum will not be effected. I hope this is the case.