\documentclass{article}
\pagestyle{empty}
\usepackage[makeindex,nomain]{glossaries-extra}
\newglossary[nlg]{notation}{not}{ntn}{Symbols}
\makeglossaries
\newglossaryentry{not:booleanValues}{type=notation, name=B, text=B, description={The set of Boolean values.}}
\newglossaryentry{not:powerset}{type=notation, name=P, text=P, description={The power set of the set \(Z\) is denoted by \(P(Z)\).}}
\begin{document}%
\newlength{\myLen}\setlength{\myLen}{33em}%
\noindent 1st line. Good:\\
\hspace*{\myLen}\(\Sigma\to B\)\\
\noindent 4th line. Bad:\\
\hspace*{\myLen}\(\Sigma\to\gls{not:booleanValues}\)\\
\noindent 7th line. Good:\\
\hspace*{\myLen}\(\Sigma\to P(\Sigma)\)\\
\noindent 10th line. Bad:\\
\hspace*{\myLen}\(\Sigma\to\gls{not:powerset}(\Sigma)\)\\
\noindent 13th line
\printglossaries
\end{document}