I fitted inertia belts to my 1980 S3. They came from either Craddocks or Paddocks with brackets included. If I can fit them anybody can!!
 
My 1974 88" came with seat belts retrofitted using all Land Rover parts, bolts, nuts and brackets. The inertia reel is mounted to the top of the tub using the L-shaped bracket directly below where the belt passes though the buckle on the factory angle bracket. The stalks bolt into L-shped brackets underneath the tub with captive nuts bolted directly to the chassis.

No need to fabricate anything.
 

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