'07 or '08 plate -what determines.

Hello all
I'm importing a new vehicle that will need to be registered and taxed when it arrives, question is - if it arrives before 2008 will it have to have an 07 plate OR can I wait until 08 to register it and get an 08 plate OR if I wait till 08 will I still get an 07 plate because the vehicle was manufactured in 07????

It goes by the year of manufacture if second hand.

If the car has not been registered before in this country or any other country, then it will be the year of registeration.