A person who acquires a chargeable interest in or over land that consists of or includes a dwelling is treated for the purposes of this Part as acquiring the interest on the effective date of the acquisition (and therefore as entitled to the interest with effect from that date: see section 171).
A person who disposes of a chargeable interest in or over land that consists of or includes a dwelling is treated for the purposes of this Part as ceasing to be entitled to the interest on the effective date of the disposal (and therefore as not being entitled to the interest on that day: see section 171).
If a person's acquisition and disposal of a chargeable interest are completed on the same day, then for the purposes of this Part—
The effective date of an acquisition of a chargeable interest is—
The effective date of a disposal of a chargeable interest is—