23.—(1) A person (P) opts out of this scheme in relation to service in a scheme employment if P opts not to be an active member of this scheme in relation to that service.
(2) P may only exercise the option by notice to the scheme manager in a form required by the scheme manager (“opt-out notice”).
(3) The option is taken to be exercised on the date on which the opt-out notice is received by the scheme manager.