Yes, presuming you mean removing the jacking points and not the heater channels! The jacking points themselves are not an MOT requirment, as long as the heater channel/floor that is left behind is solid. They can be quite handy though if you've got a low bug - I resorted to carrying some short planks of wood with me to drive the front wheels onto in the event of a puncture - otherwise i couldn't get a bottle jack underneath the front beam.