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Old 3rd December 2015, 07:23
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As I recall, the original Lomax '3' wheeler design reversed both of the rear suspension arms, leaving two wheels at the back but very close together. The designer hoped that it would qualify for the motorcycle road tax fee of £30 per year as opposed to the motor car road tax fee, which was about £120 (quite a lot of money in the mid 80's, equivalent to about £500 today in what it could buy). In reality, the two wheels at the back were too far apart for it to claim three wheeler status, hence the redesign with a single, central wheel aft.

Not sure how the suspension modification at the back would affect IVA, but my gut feeling is that you won't have altered the chassis, just modified the suspension, so it should be exempt. Just don't quote me on that...
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