When will new coding out limit apply from?

I have read the responses to the consultation on the new coding out limit and I am confused. The Revenue response makes it clear that in Autumn 2011 they will start to review cases with a view to processing codes for the year commencing 6 April 2012. Usually, self-assessment underpayments for 2010/11 would be collected in 2012/13 but in paragraph 27 of the responses it states

"For example, Self Assessment balancing payments are due for payment 31 January each year. These sums will not be considered for collection via PAYE coding out until the autumn after they are due, and the coding process will then not begin until the following April."

Also paragraph 34 states

"For example, a Self Assessment debt of £1,200 due for payment 31 January 2012 is being collected via PAYE from April 2013".

So it seems that the consultation responses and the consequent statutory instruments will enable a further deferal of twelve months compared to the previous practice. Am I understanding this correctly?

Also, if the new coding adjustments start from 6 April 2012, surely a self-assessment liability for 2010/11 of up to £3,000 will be capable of being coded out in 2012/13 (presumably, as long as the SA Return is submitted by 30 December 2011). Do readers agree, as the Revenue document at www.hmrc.gov.uk/thelibrary/collect-debts-paye.pdf states:

"Detailed proposal
Operative date
The new regulations will permit older self assessment debts and tax credit
overpayments to be coded out from April 2012. The limit will be increased from this
date for self assessment generally, so those filing returns for tax year 2011/12 will be
able to have an underpayment less than £3,000 collected via their tax code, provided
they are in employment or in receipt of a UK-based pension."

In short: Can a £3,000 SA underpayment for 2010/11 be coded out in 2012/13?