NIM31001 | NIM31001 - Special Cases: Widows: Liability of women widowed before 6 April 1978

Regulations 90 to 106 of the Social Security (Contributions) Regulations 1975 (No. 1975/492)

Before 6 April 1978, most widows (like married women) had the right to pay reduced rate contributions. Depending upon the date of widowhood, the time limits widows had to make an election for reduced liability varied. The procedures used before 6 April 1978 can be found in the Contributions Procedures (CP) Code.