Paragraph 9
(1)
If notice of intention has been given under paragraph 3 and by the later of–
(a)
the date of the teacher becoming entitled to retirement benefits; and
(b)
his or her relevant birthday,
no declaration has been delivered, then, from the later of those dates until he or she has either delivered a declaration or failed to satisfy the Scottish Ministers as mentioned in paragraph 5(3), one third of his or her retirement pension disregarding any actuarial reduction required by regulation E7(4) may be withheld.
(2)
Any resulting underpayment or overpayment shall be adjusted in due course.