John and Rhonda Beach are a married couple. The following information is available for the tax year 2012–13:

John Beach
(1) John is aged 59 and is employed by Surf plc as a sales director. During the tax year 2012–13, he was paid gross director’s remuneration of £184,000.

(2) During the tax year 2012–13, John contributed £28,000 into Surf plc’s HM Revenue and Customs’ registered occupational pension scheme. The company contributed a further £12,000 on his behalf. Both John and Surf plc have made exactly the same contributions for the previous five tax years.

(6) During the tax year 2012–13, John made personal pension contributions up to the maximum amount of available annual allowances, including any unused amounts brought forward from previous years. These contributions were in addition to the contributions he made to Surf plc’s occupational pension scheme (see note (2)). John has not made any personal pension contributions in previous tax years.

Required:
How will these pension contributions be treated?