Article on The Internet Mini Encyclopædia
Regs for rear fogs are as follows:
Must be fitted to cars manufactured after 1/10/79 and registered after 1/4/80 (this means that cars manufactured before 1/10/79 but registered after 1/4/80 are exempt).
Any car which has rear fog lights fitted which falls before the above dates must comply with the following regulations.
No more than two fitted.
If one is fitted it must be on the centre line of the vehicle or to the right (viewed from the rear).
They should not be mounted so as to dazzle other road users.
If two are fitted both must work.
Maximum power of 24W.
They may only illuminate when headlights (main or dip) are illuminated.
Must be over 100mm from the brake lights (there are several production cars that break this rule).
the above are taken from the Construction and Use regulations, the MOT is not that strict. The MOT checks that the lights are fitted where required and that if they are fitted they work and are not excessively bright.
It is a point worth remembering that just because your car passes the MOT to the letter it does not necessarily comply with C&U regs and is therefore not necessarily road legal.
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