err No you can't - ditch the airbag that is!
The new MoT rules state that any illuminated warning lamp is a failure, so as removal of the airbag will trigger the SLS lamp, it'll fail. I'm not sure whether removing the SLS system entirely will enable a pass, or whether the MoT centre's computer will show it as present during manufacture - in which case it must be present and working for the test

Its all getting a bit silly - its stopped me from putting a Series III body on my D1 as there won't be provision for airbags obviously...
Its easy enough to change the steering wheel so I'd just do that and avoid the risk.
Disconnect the battery and leave it for 30 mins. Remove the airbag by removing 2x torx bolts from the rear of the steering wheel and unclipping the wiring. Loosen, but do not remove, the wheel retaining nut. Tug the wheel towards you firmly to loosen it off the splined end and then remove the nut. If you take the nut off first you risk smacking yourself in the face with the wheel

Make sure the slipring is correctly located on the end of the steering shaft and fit the replacement wheel and then the airbag. 10 min job once you know what you're doing (after leaving the battery removed for 30 mins of course).
Don't get carried away though - this is my D1 last weekend...
