PENSION CONTRIBUTIONS

Hi,
This is a note as part of long question about taxable income:

QUIZ: Each tax year since 6 April 2013( including tax year 20/21),downtown plc has contributed 25000 into the company’s HMRC registered money purchase occupational scheme on Patula’s behalf. Patula has never made any personal pension contributions. Patula’s adjusted income for 17/18,18/19 and 19/20 was below 150,000.

I understood all the computations as explained by the examiner on the answer sheet but the problem is that he assessed zero pension contribution for the tax year 20/21. Despite the cap being limited to 4000 due to his income in excess of 312000, i was thinking that 25000 should be deducted as contribution made in the year as it is already indicated in the question as above, and 24000 will be available for carry forward( because of unused contribution 15000 brought forward in the previous 3 tax years on FIFO basis). As ever,will appreciate your help on this.
REFERENCE: BPP question 114.

Thanks.