And ponder this.
If you had an old Series, and bought a new chassis, new engine, new gearbox, new panels, new interior, new axles. And at the end of the build, just moved the VIN and number plate over. Which bit of the new vehicle would be tax exempt?
Or maybe you buy a half chassis for you project. Does it now mean half of it isn't tax exempt?
What about fabricating bits of chassis? Maybe accident or rot damage, you cut a bit out and make a bit of box section? Does that mean your Landy is no longer tax exempt?
How far can you go? Can you replace an entire chassis leg with one you've made up out of box section???
What if you replace or repair the rear of the chassis, with a half chassis, or fabricated bits. Then a year or so later the front????
How about having a 1971 S3 with a rotten chassis and buying a 1982 S3 chassis 2nd hand that is solid and putting it under your '71. Is that now not tax exempt?????
Or how about you weld on coil spring mounts and radius arm mounts to a Series chassis. Would that be ok?
And lets not forget, a coil and leaf sprung Landy still use the SAME type of live axle suspension. It is only the spring type that changes significantly. And the axles are not only of the same basic design, they are the same part, just an evolution and multiple parts fit both axles. Think about it, is a Suffix D gearbox any less different from an early Suffix B one?
And the Tdi engine, is largely the same unit as the original engines fitted to Series vehicles. Same block, just different bits mounted to it.
And also lets not forget, in the specific case of this listing. A Range Rover could be as old as 1970, so tax exempt in it's own right anyhow.