NIM31002 - Special Cases: Widows: Liability of women widowed on or after 6 April 1978: General

Regulations 126 to 139, Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)

Since 6 April 1978, the right to reduced liability has been restricted to women who already had the right on 5 April 1978 as married women or because they were already widowed.

If a widow cancels her election and has full liability she cannot revert to having reduced liability. The regulations refer to cancelling an election as ‘revocation’.

A woman widowed after 5 April 1978 who did not have reduced liability as a married woman immediately before her widowhood cannot have reduced liability as a widow.