Paragraph 3
(1)
Before delivering a declaration, a teacher shall give the Scottish Ministers written notice of his or her intention to make an allocation.
(1)
The notice shall be given–
(a)
in the case of a retiring employee, no later than his or her application for payment of retirement benefits; 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 retirement benefits; and
(ii)
his or her relevant birthday.