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 [F1or civil partner] under section 47A of the Administration of M1Estates Act 1925;
(d)the renunciation of a claim to legitim [F2or rights under section 131 of the Civil Partnership Act 2004] within the period mentioned in section 147(6) below.
Textual Amendments
F1Words in s. 17(c) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 6(a)
F2Words in s. 17(d) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 6(b)
Marginal Citations