As far as I know the letters refer to the "back end" of the Vehicle Identification Number (VIN).
Land Rover VIN Checker Land Rover One Ten: Land Rover One Ten Blog
The first two letters are the year of build and the country of build. For example M =1995 and A is built in Solihull.
I was often asked by a parts supplier if my Disco was a "MA on" model ie 1995 or later to distinguish it from the earlier variant.


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