I think its also imporant to think about why the changes are made. The rules clearly allow some sensible upgrades especially for safety and the points system exists to allow modification not prevent it. Other countries with full type approval simpley don't allow modifications full stop. Try changeing and engine in Spain or Italy or even fitting different wheels in Germany (a German freind cut a window in his german reg VW van to make a camper, he couldn't take it back to Germany, he had to scrap it when he went home). So given that the DVLA allow modication we must accept that they are trying to put sensible limits on it and draw a line between reasonble and "taking the p**"
The points system is their attempt and its not bad. The V8 looks like it could be be OK in the "10 years after" exception, but look at the "why?" I had a converstion with the DVLA around this some time ago, their fear was that people would start taking old bodies and put them on new vehicles to avoid tax. Their example at the time was Ford Cortinas where you could use modern Ford parts to creat a tax exempt everyday car and if this took off cost the Treasury a lot of money. It never happened but we do see Defenders plated as Series so there is abuse. Its just that people don't bother to swap the axles, engines and chassis, they just swap the plates. If the vehicle is going to be used as a "historc" ie not a lot of buisness use, not high mileage then expect them to be reasonable. If you are buidling a tax and mot exempt vehicle that is in every way modern (except the log book) then it will look like tax avoidance and expect trouble. A while ago there was a Series for sale that claimed to be "in every way like a modern Defender to drive" it was sold as tax exempt and the only series bits were the panels. Do we want that as a "historic"? Is the person who buys that and drives it "one of us"?
The points system is their attempt and its not bad. The V8 looks like it could be be OK in the "10 years after" exception, but look at the "why?" I had a converstion with the DVLA around this some time ago, their fear was that people would start taking old bodies and put them on new vehicles to avoid tax. Their example at the time was Ford Cortinas where you could use modern Ford parts to creat a tax exempt everyday car and if this took off cost the Treasury a lot of money. It never happened but we do see Defenders plated as Series so there is abuse. Its just that people don't bother to swap the axles, engines and chassis, they just swap the plates. If the vehicle is going to be used as a "historc" ie not a lot of buisness use, not high mileage then expect them to be reasonable. If you are buidling a tax and mot exempt vehicle that is in every way modern (except the log book) then it will look like tax avoidance and expect trouble. A while ago there was a Series for sale that claimed to be "in every way like a modern Defender to drive" it was sold as tax exempt and the only series bits were the panels. Do we want that as a "historic"? Is the person who buys that and drives it "one of us"?
