ihta84/s17.- Changes in distribution of deceased's estate, etc.

[1975 s.47(1B),
(3); 1976
ss.121(1),
1123(6); 1978
s.68(1).]

1925 c.23.

17. 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) an election by a surviving spouse under section 47A of the Administration of Estates Act 1925;

(d) the renunciation of a claim to legitim within the period mentioned in Section 147(6) below.