For fire case the inlet to the PSV can be as high as 21% over the set pressure. It is called the overpressure. This has nothing to do with the allowable backpressure from the tail pipe.
The allowable backpressure depends on the type of PSV (conventional, bellows, remote pilot operated). No matter what type is selected, the backpressure cannot be so high as to reduce the capacity of the PSV below the requirement.
Good luck,
Latexman