# The Teachers' Superannuation (Scotland) Regulations 1993, Paragraph 8


(1) An allocation takes effect on the day on which the person making it becomes entitled to payment of retiring allowances.
(2) For the purposes of sub-paragraph (1), if a teacher other than a retiring employee dies in pensionable employment after his declaration has taken effect, he shall be taken to have become entitled to payment of retiring allowances on the date of his death.

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Source: https://www.legislation.gov.uk/uksi/1992/280/schedule/10/paragraph/8 (the official version)
Page: https://openlegislation.uk/teachers-superannuation-scotland-regulations-1993/schedule-10/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.