Social Security Act 1973

42 Married women and widows.

(1) The Secretary of State may make regulations modifying this Part of this Act, in such manner as he thinks proper, in its application to women who are or have been married.

(2) Regulations under this section shall provide for enabling a married woman or widow to elect that in any year—

(a) her liability in respect of primary Class 1 contributions shall be a liability to contribute at the reduced, instead of the standard, rate; or

(b) she shall be under no liability for Class 2 contributions,

and to revoke any such election.

(3) Regulations made for the purposes of subsection (2) above shall provide so that—

(a) a woman's election for those purposes is not to be made or revoked otherwise than in respect of a complete year (whether the year in which the election is made, or any subsequent year); and

(b) an election made or revoked for either one of the purposes mentioned in subsection (2) is to be deemed to be made or revoked for the other purpose also; and

(c) while an election has effect, the woman who made it is not entitled to pay any Class 3 contributions.

(4) Regulations may, in relation to women who have been widowed, provide—

(a) for excepting them generally from liability for contributions or for excepting them from liability for contributions of any prescribed class ;

(b) for enabling women who are excepted under paragraph (a) above from liability for contributions of any class to elect to be liable for contributions of that class or not to be so liable, and for enabling them to revoke any such election ; and

(c) for enabling women who are so excepted in respect of primary Class 1 contributions to elect to contribute at the standard, or at the reduced, rate ;

but any provision made by regulations under this subsection shall be subject to whatever provision is made by regulations for the purposes of subsection (3) above.