72A.—Where the estate, or part of the estate, as to which a person dies intestate is disclaimed after the passing of the Family Law (Miscellaneous Provisions) Act, 1997 (otherwise than under section 73 of this Act), the estate or part, as the case may be, shall be distributed in accordance with this Part—

(a) as if the person disclaiming had died immediately before the death of the intestate, and

(b) if that person is not F46[the spouse, civil partner or a direct lineal ancestor] of the intestate, as if that person had died without leaving issue.]