# The Teachers' Superannuation (Scotland) Regulations 2005, Paragraph 8


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

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Source: https://www.legislation.gov.uk/ssi/2005/393/schedule/11/paragraph/8 (the official version)
Page: https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005/schedule-11/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.