Nicholas lives in a mobile home which is his main residence. Although he owns the mobile home, the ground on which it is situated is rented from the land owner.
Nicholas now purchases a dwelling which he intends to use as his next main residence but he will also be keeping his mobile home as a holiday home.
At the end of the day that is the effective date of the transaction, Nicholas will only own one dwelling so ADS will not apply. This is because his mobile home is considered as moveable and is not counted as a dwelling.