Without prejudice to section 113, where the aggregate amount of all election expenses incurred or deemed to have been incurred by or on behalf of a candidate at a Limerick mayoral election exceeds the amount (in this section referred to as the 'relevant amount') specified in section 103, the Minister for Public Expenditure, National Development Plan Delivery and Reform shall, upon the recommendation of the Commission, deduct an amount equal to the difference between the first-mentioned amount and the relevant amount from any sum which may be payable or become payable as a reimbursement of election expenses to the said candidate under section 107.