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I would remove the seat belt in the roof liner and the seat belt "plug", I don't think that would affect a mot, I think the main rules apply " if it's fitted it should work" but if you don't have one in I don't think their will be any problem. dont quote me I'm not a mot tester.
Or easier option put your old bench in if you still have it just for the MOT
Rules in the MOT state that if there are belts there they have to be functioning so if you remove it then they can't physically test it. Same rule applies if you have your car stripped out you have to have the rear belts removed also.
if theres no seat in the middle and you remove the belt then that would be fine. it would only fail if you had a seat there with out a belt. as you can remove all off your back seats and seat belts and it wont fail an mot because it doesnt have them.