Adj Net income, Pensions and Gift Aid

I keep going in circles here, can someone clear up for me please
I know when gift aid or personal pension is paid it gets grossed up, if you are higher or additional rate payer this extends your bands, however does gift aid and Pensions affect ALL peoples adjusted net income, for example if you are basic tax rate payer (30K) and pay £2000 gift aid (grossed up) will ANI be £28k?
a few example questions don’t appear to apply this unless the person is Higher rate tax payer, specifically looking at practice questions 2 Kate – gift aid not adjusting income 3 Jessica gift aid deducted to give ANI. But some other notes I read and even internet indicates it shoud apply