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Legislation
Inheritance Tax Act 1984

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

  • Section 10 Dispositions not intended to confer gratuitous benefit.
  • Section 11 Dispositions for maintenance of family.
  • Section 12 Dispositions allowable for income tax or conferring benefits under pension scheme.
  • Section 12A Pension drawdown fund not used up: no deemed disposition
  • Section 13 Dispositions by close companies for benefit of employees.
  • Section 13A Dispositions by close companies to employee-ownership trusts
  • Section 14 Waiver of remuneration.
  • Section 15 Waiver of dividends.
  • Section 16 Grant of tenancies of agricultural property.
  • Section 17 Changes in distribution of deceased’s estate, etc.
  1. Dispositions that are not transfers of value (and omissions that do not give rise to deemed dispositions)
  2. Changes in distribution of deceased’s estate, etc.

Section 17 | Changes in distribution of deceased’s estate, etc.

From legislation.gov.uk

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)RepealedF1

(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

Notes

  1. F1

    S. 17(c) omitted (1.10.2014) by virtue of Inheritance and Trustees' Powers Act 2014 (c. 16), s. 12(2), Sch. 4 para. 4(a) (with s. 12(4)); S.I. 2014/2039, art. 2

  2. F2

    Words 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)

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