Just in case this comes up in search I now have the answer.
The date for an MOT is calculated from the date of manufacture if the bike has been used on any public roads in the UK or elsewhere prior to UK registration. If the bike has been used AND requires type approval - the type approval stands as the MOT for the first year regardless of age of bike.
If it's not been used on the roads then it's calculated from date of first registration. (3 years).
The other important point is that the DVLA calculate requirements for your vehicle when they generate the reminder (sent at the start of the month that your tax is due). When they do this they can tell you what they need (but not before). Top and bottom is that when you get your reminder in the post it states right there on the doc exactly what you need.
I do now need an MOT :-)
Thanks all.
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