Nook bntv400 software version 2.2.1
As above suggestion by Bernie
After the reset the tablet to default [ holding the N button on start after the initial screen].I found a different way to enter the tablet by waiting for the tablet to begin the set up options ,holding down the volume up and then tap the bottom right of the screen which then display the FACTORY button to press.
From this new screen press the ON button [bottom left] this reboots the tablet,repeat the volume up and click bottom right of the screen takes you to the same screen but the option now displays OFF.
Whilst on this screen again select volume up and click bottom right will then show the FACTORY button bottom left. This will now reset the tablet with no registration required.