995. Variations and disclaimers.

Where within the period of two years after a person's death:


    (1)     any of the dispositions (whether effected by will, under the law relating to intestacy or otherwise1) of the property comprised in his estate2 immediately before his death are varied3; or


    (2)     the benefit conferred by any of those dispositions is disclaimed4,

by an instrument in writing5 made by the persons who benefit or would benefit under the dispositions6, the variation is treated for the purposes of the