Can you build a "new" series?

you could later t/boxes fit on earlier g/boxes , late g/boxes can have earlier style bell housing fitted

As far as registration goes, it could end up on an 'age related' (depending on when the chassis was built) or a Q plate if the DVLA deem it to be built from numerous vehicle parts rather than a single new vehicle. If you were successful in getting it classed as new, you'd be subject to the same MOT test rules as any other new vehicle. You'd struggle to get a series 1 through that, though a series 3 might be doable.

jamesmartin said:

a series box is an lt76 , 76mm been the distance between lay shaft and main shaft centers

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I never knew that was what thenumbers meant! Learn something new everyday