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Teachers' Superannuation Regulations (Northern Ireland) 1998
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9.—(1) If notice of intention has been given under paragraph 3 and by the later of—
(a)the date of the person’s becoming entitled to retirement benefits; and
(b)his relevant birthday,
no declaration has been delivered, then, from the later of those dates until he has either delivered a declaration or failed to satisfy the Department as mentioned in paragraph 5(3), one-third of his retirement pension may be withheld.
(2) Any resulting underpayment or overpayment shall be adjusted in due course.
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