Transfers not requiring notice 49 (1) A transfer of land is an exempt transfer for the purposes of paragraph 48 if the transfer is or (as the case may be) would be— (a) otherwise than for value, 10 (b) in implement or pursuance of an order of a court, other than an order under section 1 24 of the Conveyancing and Feudal Reform (Scotland) Act 1970 or a decree in an action for the division and sale of land, (c) between spouses or civil partners in pursuance of an arrangement between them entered into at any time after they have ceased living...