PBR and Pension £130k- does anybodyunderstand it?

GoGas

As far as I can tell the £150k limit for tapering higher rate tax relief on pension contributions has been changed with this effect.

• Threshold is now £130k but changes still apply only from 2011 (although there is something about employers contributions from today)
• Employers contributions to salaried scheme are now included. previously it seemed exempt and only applied to nett income i.e. if your nett income was £155k then a £15k SIPP contribution would take you below the threshold for taper and 50% tax.
• The anti-stalling measures seem to have changed.
• ? All contributions (from all sources) limited to £20k

For somebody at £140K currently (and never over £150k in last 3 years) but who has had total salary contributions (employee or employer) of £19k per year and in addition has made on average SIPP contributions of £24k.

Questions:

1. Does the average basis for £130 run for the previous 3 years as the £150K limit. Do the previous details just roll down to £130k?
2. Does the £20k limit for all contribution apply to year 2010-11 (he talks about immediate effect) if these ahve been regular and would any regular SIPP payments be feasible in addition in year 2010-2011 on basis both salary contributions and SIPP have been regular payments.
3. Is there any worthwhile option other than working part time from 20111 onwards
4. Any good explanations anywhere?

This is so complicated for everybody I wonder about the logic.

thanks