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B7.—(1) A teacher who–
(a)is employed in pensionable employment; or
(b)is not so employed but expects to enter an employment in which he or she would be so employed,
may at any time, by giving written notice to the Scottish Ministers, make an election under this regulation.
(2) As from the date from which the election has effect, the employment referred to in paragraph (1) and any subsequent periods of employment which would otherwise be pensionable employment shall, subject to regulation B8 below, cease to be pensionable employment, and employment where this paragraph applies is in these Regulations referred to as “excluded employment”.
(3) Where paragraph (1)(a) applies, an election under this regulation has effect–
(a)if the notice is received by the Scottish Ministers during the first pay period after commencing pensionable employment, from the date on which the teacher became so employed; and
(b)in any other case, from the first day of the pay period following that in which the notice was received by the Scottish Ministers.
(4) Where paragraph (1)(b) applies, an election under this regulation, if the notice is received by the Scottish Ministers before or during the first pay period after commencing pensionable employment, has effect from the date on which the teacher became so employed.
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