Section 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(c)Repealed^F1

(d)the renunciation of a claim to legitim or rights under section 131 of the Civil Partnership Act 2004 within the period mentioned in section 147(6) below.^F2