Limiting tax relief on pension contributions will only affect individuals with an annual income over £150,000 who increase their pension contributions after 22 April 2009 beyond their normal regular level.
If your income is below the £150,000 limit and you contribute more than £20,000 these rules will not affect you. For example, if a GP's income is over £150,000 a year and they pay NHS superannuation contributions of £40,000, they would still receive full tax relief on the £40,000 if this was an arrangement in place before 22 April 2009.
For example, assume the same GP wanted to buy additional pension after 22 April. As the purchase did not take before this date, their income is over £150,000 and their pension contributions are over £20,000, the tax relief on contributions to buy the additional pension would be 20 per cent rather than 40 per cent.