In the past, dvla used to issue new registrations, a firm I used to work for had some foreign registered trucks, which gained a current registration number when imported, remember it is date of registration not necessarily date of manufacture. You are dealing with a system which has been chopped and changed, left open to interpretation, so anything is possible.
Mercedes lost a shipment of cars for ten years then sold as new on current registration when they found them
Ttfn Glenn