Taken from my Sabelt manual:
Anchorage 'C' for the shoulder pieces: use the lower anchorage of the rear seatbelts (generally located under the rear cushions).
Taken from another Sabelt supplier:
Notes on Harness Mounting
Ideally, shoulder straps should not bend more than 10° from the horizontal plane at the top of the shoulders. Maximum allowed by FIA rules is 45°. Harness mounting plates should be parallel to the belt’s plane, never perpendicular. Mounting the plate perpendicular to the belt puts the stress of impact on the weaker plate rather than the strength of the bolt.
However regulations vary if a Hans device is to be used.
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