Yup, pretty much.

In Denmark you are allowed to put a bigger engine in, with maximum 20% more horsepower, or tune the original. There is a rule however, stating that putting boost on your car/nonboost engine will 1. act as an engine transplant, and 2. count as more than 20% more horsepower (regardless of the real effect) - turbocharging a none turbo engine is always a crime in Denmark. Sadly.

Example, Turbo charging a 3i engine = illegal, and cant on any circumstance get an approval. BUT dropping a original RST engine in to the same car, can be done legally, as long as you get the right papers from FORD and pay new taxes on it.