None of the following is a transfer of value—
a variation or disclaimer to which section 142(1) below applies;
a transfer to which section 143 below applies;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.