# Inheritance Tax Act 1984, Section 17: Changes in distribution of deceased’s estate, etc.

Extent: E+W+S+N.I.

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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/17 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.