Is a Business Asset Disposal gain included in adjusted income calc for pension allowance?

I am trying to determine whether my pension annual allowance is impacted by a gain from a business asset disposal (old entrepreneur gains and subsequent entrepreneur relief now referred to BADR), and whether that gain counts towards the calculation of adjusted income to determine the pension allowance. I am not clear which income is included in calculating the adjusted income and whether it includes the above gain (which is subject to 10% capital gains tax rather than income tax). The adjusted income and threshold income thresholds are exceeded. many thanks

Hi,
 

Capital gains tax and income tax are two separate taxes.  They do not mix, so any gain from a disposal will not be counted for income tax or the calculation of your adjusted income.

Thank you.