NIM31007 - Special Cases: Widows: Ending of reduced liability: Qualifying widow

Regulation 127(8) of the Social Security Contributions Regulations 2001 (SI 2001 No. 1004)

A qualifying widow was one who was entitled to a Bereavement Benefit (BB), for example Widowed Parent’s Allowance/Bereavement Allowance or a weekly Industrial or War Widow’s Pension of at least the standard rate of basic Category A Retirement Pension.