PART IVMISCELLANEOUS
Saving for vehicles constructed before 1st January 197318
For the purposes of these Regulations a vehicle which was first registered on or after 1st January 1973 shall be treated as if it was first registered before that date if—
a
it is an exempt vehicle for the purposes of paragraph 1A(1) of Schedule 2 to the Act12, or
b
not being such a vehicle, it was constructed before 1st January 1973.