A4 (B5) modifications

^ not always. If the car is modified for a purpose it is not a fail. My brother converts cars for disabled use and this can mean removal of the airbag. Likewise a car modified for track would not require it's airbag for Mot. In saying that you'd need a fee more blatant modifications thank couple of tuner stickers to qualify.
 
Your right, however some clarification from VOSA suggests that "track use" isnt enough. If its a properly prepared competition car, such as a rally car, which has to be driven between stages then its acceptable to lose the airbag, however simply removing the seats and airbags from your road car, fitting some buckets and non-airbag wheel wouldnt cut it.

I suspect if your track car was caged, and properly stripped out, you'd probably be fine. but the half road half track cars that some folk put together (full interior, half cage etc) would likely get shown the door.

Obviously its at the testers discretion but its one of those horrible grey areas that vosa rushed in with recent changes to the MOT rules.
 

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