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 (and in The Pragmatic Programmer, which is where I read it).