Treatment of Tax Free Lump Sum Overshoot

If the value of an AVC overshoots the Revenue max Tax Free Lump Sum value, how is the overshoot value treated if the total value of AVC is withdrawn?

Background; SNA in pre-2013 pension scheme; joined in 2010; will have 15.6 years' service at time of retirement in Sept 2026. Looking to start & contribute to an AVC to maximise the TFLS achieved as the pension scheme LS will be lower than the max value allowed by revenue.

The excess can be used to supplement the pension, through an annuity or an Approved Retirement Fund, or can be withdrawn at retirement, taxed as if it was earned income.