MG GS Owner's Handbook Manual page 275

EMERGENCY INFORMATION
Your car is equipped with a removable towing eye, that
can be used at the front or the rear of your vehicle. The
towing eye is stored in the tool kit beneath the loadspace
floor when not in use.
To fit the towing eye, remove the small cover set into the
bumper by pressing firmly on the bottom left corner, then
screw the towing eye into its mounting behind the bumper
(see illustration). Ensure the towing eye is fully tightened.
Note: The towing eye cover may be secured to the
bumper by a plastic cord.
Both towing points are intended for use by qualified
recovery specialists to assist in the recovery of your
car when a breakdown or accident occur. They are not
designed for towing other vehicles, and must NEVER be
used to tow a trailer or caravan.
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Towing for Recovery
If, due to an electrical fault, potential safety
hazards may exist, it is not suggested that the
ignition be switched to position II.
When towing, DO NOT suddenly accelerate
or brake suddenly, this can cause accidents.
Suspended Towing
If your car needs to be towed, most qualified recovery
specialists will use wheel lift equipment to suspend the
front wheels, while the rear wheels remain on the ground.