The Landing Pilot is the Non-Handling Pilot until the 'decision altitude'
call, when the Handling Non-Landing Pilot hands the handling to the
Non-Handling Landing Pilot, unless the latter calls 'go-around', in which case
the Handling Non-Landing Pilot continues handling and the Non-Handling Landing
Pilot continues non-handling until the next call of 'land' or 'go-around' as
appropriate. In view of the recent confusion over these rules, it was deemed
necessary to restate them clearly.
British Airways memorandum, quoted in Pilot Magazine, December 1996