and is completed when it reaches its new heading.
So if instantaneous on new heading, could the new heading be whenever I snap my battens over?
Under the 'old' (pre-2005) rules that would have been the case - you had to have the sail over on the new side and drawing.
Under the 2005-2008 rules all you have to do is get the boat through head-to-wind and on to the new intended heading.