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
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.