# The Teachers' Superannuation (Scotland) Regulations 1993, 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.

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Source: https://www.legislation.gov.uk/uksi/1992/280/schedule/10/paragraph/3 (the official version)
Page: https://openlegislation.uk/teachers-superannuation-scotland-regulations-1993/schedule-10/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.