{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-17",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/section-17.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "section/17",
  "kind": "section",
  "number": "17",
  "heading": "Changes in distribution of deceased’s estate, etc.",
  "text": "None of the following is a transfer of value—\n(a) a variation or disclaimer to which section 142(1) below applies;\n(b) a transfer to which section 143 below applies;\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/51/section/17",
    "retrieved_at": "2026-10-29T10:01:12.914001+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}