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.