PART I GENERAL
Dispositions that are not transfers of value F3(and omissions that do not give rise to deemed dispositions)
Annotations:
Amendments (Textual)
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.
Words in s. 10 cross-heading inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 94(2)