An election ceases to be valid if a woman ceases to fulfil the conditions, or revokes it in writing (in which case the revocation applies from the end of the week in which the written notice is given, or such later week in the same year as the woman stipulates in the notice).
The revocation is automatic if:
•the woman’s marriage ends by divorce (at the date of the decree absolute) or annulment;
•she ceases to qualify for widow’s benefits and does not remarry in the same tax year;
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