Section 17 Changes in distribution of deceased’s estate, etc.
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None of the following is a transfer of value—
(a) a variation or disclaimer to which section 142(1) below applies;
(b) a transfer to which section 143 below applies;
(c) an election by a surviving spouse [or civil partner]1 under section 47A of the Administration of Estates Act 1925;
(d) the renunciation of a claim to legitim [or rights under section 131 of the Civil Partnership Act 2004]2 within the period mentioned in section 147(6) below.
Amendments
1 Inserted by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229) regulation 6(a) from 5 December 2005.
2 Inserted by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229) regulation 6(b) from 5 December 2005.
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