Inheritance Tax Act 1984 (c. 51)

PART I U.K. GENERAL

Dispositions that are not transfers of value U.K.

17 Changes in distribution of deceased’s estate, etc. U.K.

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 M1 Estates Act 1925;

(d) the renunciation of a claim to legitim within the period mentioned in section 147(6) below.

Marginal Citations

M1 1925 c.23.