Related Commentary  

127(1)  A woman who on 6th April 1977 (the date on which section 3(1) of the Social Security Pensions Act 1975 (married women and widows) came into force) was married or was a widow who satisfied the conditions prescribed in paragraph (8) (“a qualifying widow”) may

(a)elect that her liability in respect of primary Class 1 contributions shall be a liability to contribute at the reduced rate; and

(b)elect that she shall be under no liability to pay Class 2 contributions.

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