Statute
Section 17 — Inheritance Tax Act 1984: Changes in distribution of deceased’s estate, etc.
Text of the provision Official document
Changes in distribution of deceased’s estate, etc.
17 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d the renunciation of a claim to legitim or rights under section 131 of the Civil Partnership Act 2004 within the period mentioned in section 147(6) below.
Official source: legislation.gov.uk
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