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There seems to be confusion on the net regarding IVA tests and emissions.
The Dept of Transport is proposing to remove the allowance for cars with pre 95 engines which are currently allowed to pass IVA after merely a smoke test.
Exocet's go through a basic emission test for IVA which is at the same levels as the basic MOT test so if your donor has a CAT and would pass an MOT then it will pass IVA.