IHTM35002 - Alterations to the devolution of an estate: provisions which relate to changes in the devolution of an estate

The provisions in the IHTA which relate to changes in the devolution of an estate are

• IHTA84/S142 - where the devolution is changed by instruments of variation ( IHTM35011) or disclaimers ( IHTM35161) made within two years of the death
• IHTA84/S143 - where a legatee redistributes assets in compliance with the testator's request ( IHTM35171) within two years of the death
• IHTA84/S144 - where the Will creates a discretionary trust ( IHTM42000) and there is a distribution ( IHTM35181) from it within two years of the death
• IHTA84/S145 - when a surviving spouse or civil partner ( IHTM11032) is entitled to a life interest under intestacy and elects to take a lump sum ( IHTM35190) instead
• IHTM/S146 - where the devolution is changed by an Order under the Inheritance (Provision for Family and Dependants) Act 1975 ( IHTM35201)
• IHTM/S147 - where, in Scotland, the executors elect that the estate should devolve without regard to legal rights or legitim. ( IHTM35211)

The disclaimer of interests ( IHTM35165) in settled property ( IHTM16180) is the one provision that can apply following a lifetime transfer as well as a death.