Personal allowance

Hello I heard that if the annual income is over 100K£, Every additional earned 2£ will with 1£ deduction in personal allowance that if anyone make 125140, the personal allowance (if it's 12570) will become zero for the year). If that deduction is per taxable income or gross income that is if I will contribute 60K pounds of my incomes to my pension as long as the taxable income (gross income with subtraction from pension and any other legal deduction) is less than 100K £, if there will be NO personal allowance deduction for the year? Thanks Regards 

Hi,
The personal allowance will be based on your adjusted net income Personal Allowances: adjusted net income
Thank you.