What he said. Cheap, shitty Escort as a donor. Get the shell registered, and THEN start the build. Don't know what the CO2 rule is if you get charged again for putting a bigger engine in?
After pissing around for years I suddenly had to finish my car in a real hurry to beat the change from SVA to IVA testing.
That meant things like central locking, electric mirrors, sunroof etc were there but just not connected. In simple terms, if it wasn't needed for the test it wasn't done.