PART I GENERAL
Dispositions that are not transfers of value
17 Changes in distribution of deceased’s estate, etc.
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 under section 47A of the Administration of M1Estates Act 1925;
(d)
the renunciation of a claim to legitim within the period mentioned in section 147(6) below.