3(1)If (immediately before the certificate is issued) the person is, or but for section 1 of the Administration Act would be, entitled to a widowed mother’s allowance under section 37 of the 1992 Act (allowance for woman whose husband died before 9th April 2001)—U.K.
(a)the person is not entitled to that allowance afterwards, but
(b)(instead) subsections (2) to (5) of section 39A of the 1992 Act (widowed parent’s allowance) apply in relation to the person.
(2)If (immediately before the certificate is issued) the person is (actually) entitled to a widowed mother’s allowance, the entitlement to widowed parent’s allowance conferred by sub-paragraph (1) is not subject to section 1 of the Administration Act.