Alfred and Edward King are brothers. They are trying to calculate their balancing payments for the tax year 2013–14, and the following information is available:

Edward King
(5) During the tax year 2013–14, Edward contributed 4% of his gross director’s remuneration of £179,000 into Stately Ltd’s HM Revenue and Customs’ registered occupational pension scheme. The company contributed a further 6% on his behalf.

Required:
How will the pension contribution be treated?