You don't need an MOT before IVA but it is a good check-over of the car.
IVA is very different from an MOT, many other things get checked like sharp edges, speedo accuracy, seat position, rear vision using the mirrors, if fitted with wipers it they need to be two speed and at significantly different rates, de-misting, e-marking on glass, noise level, fuel tank type and location, fuel filler... its a huge difference.
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