The Q reg emissions rule was abandoned when the SVA came out (10 years ago) The emissions (VOSA) are nothing to do with issuing of a plate (DVLA) The SVA and IVA have been consistently the same with regards to emissions. So what ever the vehicle passes its SVA/IVA as, it gets retested under the same conditions for its MOT. If you change the engine it makes no difference to the conditions for an MOT.
If you passed the SVA with a non cat engine emissions test, this remains the test the vehicle undertakes for its life, regardless of engine swaps.
Q reg smoke tests are for vehicles produced before the SVA / IVA and assuming they are correctly registered.
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