Taper relief for fun?

Anyone got a good (simple) explanation of adjusted income and threshold income (for purposes of taper relief); one you can explain in two sentences and a 12 year old would understand?

Best reply gets a bottle of fine wine of their choice (from the Laithwaites Christmas catalogue: http://www.laithwaites.co.uk/jsp/offer/cm/common/offer.jsp?name=nov14-xmas&menu=xmas14)
Entries close on Tuesday night at 10pm and winner announced on Wednesday 4 November.

See here for more details and where to add your entry (after Matt who is in the box seat):
https://expertpensions.co.uk/forums/topic/module-1-question/

Good luck 🙂

john

PS: thanks to everyone who completed my survey for the MSc; I managed to get over 600 completed responses. Thank you very much for your help and I’ll keep you posted on the results (due in April next year).