When reversing to park, must the driver wear a seatbelt?

A)Yes, when the speed exceeds 20 km/h.
B)Yes, only taxi drivers are exempt on urban roads.
C)No.Correct
The following are exempt from wearing a seatbelt, both inside and outside built-up areas:
- Drivers when performing a reversing or parking manoeuvre.
- Persons holding a medical exemption certificate.
The following are exempt from wearing a seatbelt inside built-up areas, but not in any case when travelling on motorways, dual carriageways, or conventional roads:
- Taxi drivers on duty.
- Goods distributors, when carrying out successive loading and unloading operations at locations close to one another.
- Drivers and passengers of vehicles on emergency service.
- Persons accompanying a student during driving instruction who are in charge of the additional controls.