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

United Kingdom

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;

F1(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)

the renunciation of a claim to legitim F2or rights under section 131 of the Civil Partnership Act 2004 within the period mentioned in section 147(6) below.

Annotations

Textual amendments

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
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)

Notes on the whole Act

Textual amendments

F1: By Finance Act 1986 s. 100(1), on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.

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

Textual amendments

F1: Words in s. 10 cross-heading inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 94(2)