# The Teachers' Superannuation (Scotland) Regulations 1993, Paragraph 7


(1) Subject to sub-paragraphs (2) to (6), a declaration shall take effect as such on the day on which it is delivered to the Secretary of State.
(2) A declaration shall not have effect before the teacher’s relevant birthday.
(3) A declaration shall not have effect if either the teacher making it or the person for whose benefit the allocation was to be made dies before the material time.
(4) In the case of a declaration made by a retiring employee, the material time shall be the later of–
(a) the day after that on which the declaration is delivered; and
(b) the day before that on which he becomes entitled to payment of retiring allowances.
(5) In any other case the material time shall be the day on which the declaration is delivered.
(6) A declaration may be revoked or varied by a further declaration delivered–
(a) in the case of a retiring employee, before the day on which he becomes entitled to payment of retiring allowances; and (b)in any other case, before the day on which the original declaration is delivered.

---
Source: https://www.legislation.gov.uk/uksi/1992/280/schedule/10/paragraph/7 (the official version)
Page: https://openlegislation.uk/teachers-superannuation-scotland-regulations-1993/schedule-10/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.