Regulation E12 Pensions of widowers etc.
Where a woman who is a pensionable employee—
has no husband but has a potentially eligible child or eligible children, or
having a husband who is permanently incapacitated by reason of ill-health or infirmity of mind or body and wholly or mainly dependent on her, elects,
she will participate in the benefits provided by the Regulations as if she were a man and, where sub-paragraph (b) applies, as if her husband were a woman.
Where a female pensionable employee makes an election under paragraph (1)(b) and thereafter she re-marries, the subsequent marriage and—
the legitimate children of the subsequent marriage;
any adopted child of hers, adopted after re-marriage;
any legitimate child of hers, born after the expiration of one year after the date of the death of her former husband;
any step-child of hers, being a child of an earlier marriage of her husband by the subsequent marriage; and
any adopted child of her husband by the subsequent marriage,
shall be left out of account for all the purposes of this Part unless her husband by the subsequent marriage is permanently incapacitated by reason of ill-health or infirmity of mind or body and wholly or mainly dependent on her, and she makes a further election under paragraph 1)(b).
An election under paragraph (1)(b) or (2) is to be made by giving notice in writing to the appropriate administering authority.
In this regulation “potentially eligible child” means a child who might become an eligible child on the woman’s death.