PART I GENERAL

Dispositions that are not transfers of value F3(and omissions that do not give rise to deemed dispositions)

Annotations:
Amendments (Textual)
F3

Words in s. 10 cross-heading inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 94(2)

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;

F2c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d

the renunciation of a claim to legitim F1or rights under section 131 of the Civil Partnership Act 2004 within the period mentioned in section 147(6) below.