In message , Simon Isaacs writes
Which is why the DVLA need a good kicking for inconsistency ...
I know of a coil-converted 109 chassis shortened to 88 with a V8 and RR transmission - he has had it inspected and still it is tax exempt on the original 109 plate ...
I can also point at more than one hybrid (at least one from a tax-exempt RR) with original plates ...
Not arguing right or wrong but, in my book, whatever the rules are they should be consistently applied and published!