Due to our insane tax system here in Denmark we have quite a lot of 76-77 911s. It seems that many of them have had a 3,0 SC engine transplant. Also a few with Carrera 3,2 engine transplants, but certainly not as many as the 3,0 SC transplants.
We have this stupid rule that if you transplant another engine into your car it must be within a 20% hp increase from the original engine. If one exceeds the 20% e.g. Carrera 3,2 engine in a 76 911 2,7 one must pay new tax
