Vehicles registered before 1st May 1990
26.—(1)  Notwithstanding rule 16, every motor vehicle which immediately before 1st May 1990 was registered under the Act shall be deemed to have been issued a certificate of entitlement which shall be in force for —
(a)where the vehicle is 8 years old or more on such date, a period of 24 months commencing from 1st May 1990; or
(b)in any other case, a period commencing from 1st May 1990 which is equal to the difference between 120 months and the age of the vehicle.
(2)  For the purposes of this rule, the age of a vehicle shall be as determined under rule 2(2) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules.
[R 5.]