30% damage returned annointment question

hey i have a annointed shield that “30% of damage taken is returned to the attacker for a short time”.

Does this mean that i get 30% damage reduction and and attacker suffers 30% of his own damage.

OR

Both me and attacker suffer 30% of the damage each?

Hope this makes sense and some knowledgeable vault thief can shed some light.

If you got hit by 100 dmg enemy will take 30. It’s no dmg reduction, so in higher levels this bonus is useless.

ahhh what a shame. if theres no reduction then that is definately useless.

thanks for the info.