MG GS Handbook page 138

Seats & Restraints
Folding Rear Seats
To increase luggage space, fully lower (or remove) all head
restraints, pull up the respective control lock levers and
fold the seat backrest forward.
Note: When the head restraint of the rear seat is
not fully lowered or the backrest of the front seat is
inclined backward excessively, the folding of the rear
seat is very likely to damage the back of the front seat,
small storage compartment or head restraint of the
rear seat.
Unfolding and Locking Rear Seat Backrests
To return the rear seat backrest to an upright position, pull
the control lock lever to release the lock, raise the rear seat
backrest, when the desired upright position is reached, a
'click' will be heard.
Note: When returning the rear seat backrest to the
desired position, make sure that the rear seat belt is
not trapped.
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