Paul, thanks for putting in the effort to get the background data together. This resonates with my research into the JC Midges. The Mk1s, based on triumphs but with a shortened chassis, fell foul of the regulations and require IVA, but the Mk2s, built on unmodified Suzuki SJ chassis are claimed not to.
I used to have an NG TF, tax exempt but requiring MOTs. Like Gary, I didn't have a problem with getting an annual check up for a fee, especially with an older kit (1967 MGB), but the annual tax exemption was, and still is worth having, even if it will be a while away with the Z3s and Suzuki SJs.
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