With a little googling (Info seems very scarce for some reason), the cut over date for mandatory fitment to new cars was August 1992.
I assume then that any engine manufactured post 8/92 would need one... But according to some posts I've found on various other forums, it isn't a mandatory requirement for an MOT - if your engine is well tuned and well behaved and passes the relevent emissions test, it doesn't seem to matter!
Wether that's the same with the IVA bods, I don't know - A quick call to VOSA would clear it up. This is the chap I talked to regarding the fuel tank dispensations:
Mark Vickers Eng Tech MSOE MIRTE
Technical Officer
Vehicle & Trailer Approvals
Vehicle & Operator Services Agency
Department for Transport.
01792 454256
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