When is the bright-line start date for the 2-year bright-line test?

This question we’ve been asked provides guidance on the bright-line start date, to work out whether residential land is potentially subject to the 2-year bright-line test.  It, together with QB 25/10, replaces (for disposals on or after 1 July 2024) QB 17/02: Income tax – Date of acquisition of land, and start date for 2-year bright-line test.