SCHEDULE 10Allocation of part of retirement pension

Part IIProcedure

3

1

Before delivering a declaration a person shall have given the Department written notice of his intention to make an allocation.

2

The notice specified in sub-paragraph (1) shall be given—

a

in the case of a retiring employee, no later than his 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 relevant birthday.