GT engine swap question #4

["Benn" <karhu@california.com>]

Does the engine swap allowance for GT cars (5.E.3) negate the requirement to
use heads with the original number of valves and port configuration (5.E.)?
Example:  a Zis Zil Zim GT originally equipped with a 500cc 2-cylinder
2-valve-per-cylinder flathead could have a V-12 5-valve-per-cylinder DOHC 10
liter engine stuffed into it as long as the said V-12 was manufactured by the
venerable Zis Zil Zim works?
Benn