just reshell one car into the other and vice versa
they are saying that the car is taxed on what it was producing emissions wise when it was first registered, so you can't change the engine to a smaller one as it won't change the tax bracket to make it cheaper so you make it bigger and beat the bastards at their own game
paying 1.6 road tax for the ST and the money you would make on the scrap vaule and bits covers the cost of buying the 1.6 in the first palce