Morning Daz,
i have a copy and link to the new IVA test manual, haven't read it all yet but most things are unchanged. If you open the link
http://www.transportoffice.gov.uk/cr...20May%2009.pdf and look on page 172 it remains unchanged, ie min 350mm from ground, visible between 5 and 60 deg from rear.
Some production cars have them on the wing mirrors pointing forward, so not sure how they get away with that.
I have also attached 2 jpg's which summarize the lighting positions which are very handy.
All the best.....AndyH