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Are there any occasions when a vehicle is exempt from displaying a tax disc?

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Are there any occasions when a vehicle is exempt from displaying a tax disc?

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Going to a test centre for a pre-booked MOT, stipulating the time and date, during an MOT test, and after failing an MOT test, but only for the purpose of taking the vehicle to a pre-booked appointment at a garage to have the faults rectified.

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