Interesting one this. My Marlin 5EXi was built by Which Kit on an age related plate and I have always MoT'd it every year.
By contrast my good friend Dave Bence has an Onyx Firefox also on an age related plate and he has been told it does not need an MoT for 3 years and gets a tax disc every year without any problems.
I tend to agree with limpabit in that the DVLA really are not sure themselves.
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