Although the final details are pretty much as expected, at least the DVLA have stated this in writing. Basically, any vehicle registered before 1st January 1960 can be taxed without the need the need to produce a valid MOT from 18th November 2012.
This can be done on line or, if you wish to tax at a PO or DVLA office, you will also need to complete a V112 Exemption from MOT Testing form.
The only time a valid MOT is required is if it is wished to transfer a number (this is to ensure the vehicle actually exists!)
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