General rule for ATED
Any day on which the conditions described in B6.705 are met with respect to a SDI is a 'chargeable day' for that interest1. Where, as a result, a day is a chargeable day, the chargeable person is 'within the charge' with respect to a SDI on that day2.
In determining for the purposes of any provision in the ATED legislation whether or not a state of affairs obtains 'on' a particular day, it is to be assumed that the state of affairs obtaining at the end of the day persisted throughout the day3.
'Land' includes buildings and structures, and land covered by water.
'Jointly entitled' means:
(a) in England and Wales, beneficially entitled as joint tenants or tenants in common
(b) in Scotland, entitled as joint owners or owners in common
(c) in Northern Ireland, beneficially entitled as joint tenants, tenants in common or coparceners
'Completion', in Scotland, means: