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It's IVA now, and yes, you must have a reverse light

Section 29 of IVA manual;

Application: All Vehicles

Method of Inspection: Carry out a visual check of the reverse lamps fitted to the vehicle for operation, colour, number and correct positioning.

Required Standard: Reverse lamps;

1. They must be operational
2. The correct number must be fitted to the vehicle (Table 1)
3. They must emit white light.
4. They must be positioned to face the rear
5. They must operate by selection of reverse gear, or be fitted with a telltale warning device.
6. Where two lamps are fitted they must be fitted symmetrically and be a matched pair.