Would disclaiming an inheritance go to residue

[GerB]

If a parent dies intestate and their residue (a house) which after going through probate is left to four children, Can three of the children disclaim their share and by doing so the residue is passed on to the fourth remaining child.
Is their a CAT liability due here?
This is similar to Example 2 found on the revenue.ie but I am finding it very confusing.

Example 2:
Maureen dies testate and a widow in March 2008 and leaves the residue of her estate equally to her 3 children Noel, John and Mary.

Noel, who is living abroad, disclaims his one-third share of the residue under the will, which one-third share then passes by intestacy equally to the 3 children as to a one-ninth share each. If Noel also disclaims his one-ninth share of the residue passing under the partial intestacy, this one-ninth share then passes equally to John and Mary. John and Mary each end up inheriting a half-share of the estate from Maureen.

 

[mandelbrot]

Based on the example then the answer would appear to be yes; paraphrasing the example...:

Maureen dies testate and a widow in March 2014 and leaves the residue of her estate (her house) equally to her 4 children Ger, Noel, John and Mary.

Noel, John & Mary, disclaim their respective one-quarter shares of the residue under the will, which three quarters shares then pass by intestacy equally to the 4 children as to a three-sixteenth share each (4 x 3/16 = 12/16 = 3/4). If Noel, John & Mary also disclaim their respective three-sixteenth shares of the residue passing under the partial intestacy, these three-sixteenth shares then pass equally to Ger. Ger ends up inheriting the entire estate from Maureen, one-quarter under the will, and the other three-quarters by partial intestacy.