Two very good replies so far - be very aware of charges (including possible early exit penalties) before he signs on the dotted line and investigate some of the newer deposit fund options.
Hard to say for certain without knowing his circumstances, but in general, pension contributions do qualify for tax relief and are tax-efficient.
On the second point, he is old enough to draw his pension immediately, although he may not be able to access all the funds straight away and some of the proceeds might or might not be taxable. A lot will depend on what other income and pension funds he has, whether he's a sole trader or a company director etc.