Imported car tax band

Looking at an import down the road from my house. It's an S reg however it was imported in February 2014. Will it be on the old (more leanient) tax band or the newer one (~£280+ a year vs £230)?

Emissions isn't appearing on a DVLA check so I presume it'll be the cheaper band?
 
Mind you, they'll probably stick their fist up your bottom on the Insurance for an Import. Which makes no sense given that nearly ALL Micra K11's were built in England!
 
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