You can have the seat facing backwards while driving; turning the seat around while driving would be a challenge and requires acrobatic skills of the person sitting there

It is not allowed though as you cannot wear the seatbelt and the seat airbag will be at the wrong side (middle of the car)...
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Regards,

Ron

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Previous car: Peugeot 807 2.2HDI Executive, colour RT3
Now: Volvo XC90 D5 SE Geartronic