Paragraph 3
(1)
Before delivering a declaration, a teacher shall give the Secretary of State written notice of his intention to make an allocation.
(2)
The notice shall be given–
(a)
in the case of a retiring employee, no later than his application for payment of retiring allowances; and
(b)
in any other case, no earlier than 4 months before the later of -
(i)
the date on which the person becomes qualified for retiring allowances; and
(ii)
his relevant birthday.