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I think this is the relevant part of the MOT manual. for further reading see: https://www.mot-testing.service.gov.uk/documents/manuals/class3457/Section-8-Nuisance.html
There seems to be lots of confusion over the new MOT rules but I think it hasn't actually changed for kit cars (following the successful lobbying and petition that I hope we all signed)
The 2002 thing is for vehicles defined as "passenger cars" however there is a separate definition for "kit cars" so kit cars are not treated as "passenger cars" for emissions purposes. It goes back to the values recorded at SVA/IVA and if no values are recorded on the V5 then it is tested based on the book values for the engine that was fitted at the time of the SVA/IVA. If a later engine has subsequently been fitted it is still tested to the values on the SVA/IVA (if present) or the book values for the engine that was there at the time of SVA/IVA. i.e. if the car was built and registered with a pre-cat engine it will still only have to pass the pre-cat emissions test at MOT.