[F14AWidowers'[F2 and surviving civil partners'] pensions.N.I.
(1)section 4] shall have effect in relation to the death of a female person[F2 who has, or has had, a husband or civil partner] as it has effect in relation to the death of a male person[F2 who has, or has had, a wife or civil partner] but as if—
(a)for the words “widow”, “widow's pension” and “wife” there were substituted “widower”, “widower's pension” and “husband”;
(b)for the words “his” and “him” there were substituted “ her ”; and
(c)for the word “he” there were substituted “ she ”.
(2)The transitional provisions set out in[F2 Part 1 of Schedule 2] to this Act shall effect in relation to widowers' pensions.
[F2(3)The transitional provisions set out in Part 2 of Schedule 2 shall have effect in relation to surviving civil partners' pensions.]
F2SI 2005/3325