Explanatory note

These Regulations make provision for certain persons who, on 5th April 1975, had rights or prospective rights to, or expectations of, graduated retirement benefit under sections 36 and 37 of the National Insurance Act 1965 and who have deferred their retirement beyond pensionable age.

Regulation 2 provides that where a person has deferred his retirement beyond pensionable age all the graduated contributions paid by him in the tax year in which he attained that age shall be treated as if they had been paid before he attained that age, except to the extent that the amount of such contributions exceeds the amount he would have paid in that part of the tax year before he attained pensionable age had he not been in a non-participating employment and had he been paying graduated contributions at the maximum level applicable during that period. Regulation 3 preserves the entitlement of a woman who has been widowed more than once and who has deferred her retirement beyond pensionable age to receive additional graduated retirement benefit in respect of a former husband by reason of any period of such deferment prior to the death of her second or subsequent husband.

The Report of the National Insurance Advisory Committee dated 6th March 1978 on the draft of the regulations which was referred to them is contained in House of Commons Paper No. 290 (Session 1977/78) published by Her Majesty's Stationery Office.