Auctioneer Simon Drieu, who held the gavel at his weekly sale at Glencoe, said: “The bidding opened at £90,000 and rose swiftly with predominantly two bidders battling it out to the hammer price of £139,000.
“The purchaser is a private individual who wishes to remain anonymous.
“This now becomes the most expensive two-digit registration mark at sold at auction.”

Pictured: “Number plates offer fantastic financial returns,” according to auctioneer Simon Drieu.
Mr Drieu added: “Last week we sold at auction a three-digit registration mark J232 which hammered at £48,000.
“We have also seen a marked increase in the value of four digit registration marks.”
Asked why number plates attracted such interest, Mr Drieu said that the prestige of having a low-digit number assigned to a vehicle was attractive to some.
“In other cases, they are simply purchased as an investment as they are offering fantastic financial returns,” he added.
The £139,000 prices smashes the previous two-digit record of £103,000 for J69 in October 2020.
In May this year, J74 went for £101,000 and, in June 2019, J68 sold for £91,000.
The overall auction record remains with the Lieutenant-Governor’s J4, which sold for £380,000 in 2020.
J72 was sold on a low-value Honda which Mr Drieu provided, as number plates have to be assigned to a vehicle to be sold.