There is nothing in the MOT saying 'check the rear shocks aren't restricted by a seat belt', only making sure the suspension doesn't fall apart on full droop.
The MOT is pretty much black and white, my rally car failed the MOT having no rear seat belts, so I took the rear seat out (needed in rally regs) for the MOT then it passed, as if there is no rear seats fitted it doesn't need rear belts.
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