If you do cut it out, you will need to brace it like a space frame with a rollcage custom made to put all the rigidity back into the frame. But you can kiss your MOT goodbye as you need a firewall between the cabin and the tank and will probably need an IVA test after that drastic modification.
So its completely out of the question to do if its a road car but if your making a track car to make lighter then with correct bracing you could. I would imagine thougth, the amount of bracing needed would probably be heavier than the actual back seat that has been removed.
Edited by redhotminilewis, 24 August 2012 - 12:38 PM.