I covered that in the bolded part of my post - the EGR isn't tested during a MoT - the DPF is checked for but not tested - the MoT may be failed but that's not an offence - and no blanket offence exists
I think you'll find it does. See the excerpt below taken from the UK.gov website.
Legal requirements and the MoT test
From February 2014 the inspection of the exhaust system carried out during the
MoT test will include a check for the presence of a DPF. A missing DPF, where one
was fitted when the vehicle was built, will result in an MoT failure.
A vehicle might still pass the MoT visible smoke emissions test, which is primarily
intended to identify vehicles that are in a very poor state of repair, whilst emitting
illegal and harmful levels of fine exhaust particulate.
It is an offence under the Road vehicles (Construction and Use) Regulations
(Regulation 61a(3))1
to use a vehicle which has been modified in such a way that it
no longer complies with the air pollutant emissions standards it was designed to
meet. Removal of a DPF will almost invariably contravene these requirements,
making the vehicle illegal for road use.
The potential penalties for failing to comply with Regulation 61a are fines of up to £1,000 for a car or £2,500 for a light goods vehicle.
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