https://www.gov.uk/government/publicati ... ement-2016
Money Purchase Annual Allowance – The Money Purchase Annual Allowance will be reduced to £4,000 from April 2017. The government does not consider that earners aged 55 and over should be able to enjoy double pension tax relief, such as relief on recycled pension savings, but does wish to offer scope for those who have needed to access their savings to subsequently rebuild them. The government will consult on the detail. (21)
Assuming the £ 4,000 is the gross amount, I would have thought it so close to the £3,600 "no questions asked" contribution available to everyone as to make little difference.