The Rover-Landers of BC

Are there any issues with putting the rear inward facing seats out of an 88" into 109" and was there any seat belts in the back?

Shouldn't be any problems, just make sure you bolt them in place well. (use backing plates as bolts alone can tear out of soft aluminum easily))
Depending on the age the original Land Rovers with back, inward facing seats would have had lap belts or no belts at all on the older ones.

To meet regulations and for safety you should have at least lap belts installed

Cheers,
Andy

thanks I am looking for a project and want to be able to use it as a pickup to haul a trials bike around and possibly with the full roof on be able to give someone a ride home.