NIM31006 - Special Cases: Widows: Ending of reduced liability: General

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

A widow’s right to reduced liability ends if she:

• cancels her election (see NIM31017);
• is not a ‘qualifying widow’ (see NIM31007);
• fails the two year test (see NIM31008); or
• reaches State Pension age (see NIM31009)