If it's any help - when this came up with me, I asked the testing garage whether removing them would negate the failure notice, and they said yes. I asked them to do this, and then they passed it. To support what Pete said earlier - because they were present and corroded, they had to fail it they said. However, as they were unnecessary for satisfactory brake function, their absence would not result in a failure notice.
It's since been through two further MOT's since, with two different test stations, and passed okay with the plates missing. I had expected to the brakes possibly to deteriorate faster than before, as I use the car on sand and rough ground for work, but so far there doesn't seem to have been any noticeable effect from having these removed, so I haven't made any attempt to replace them at all.
Regards,
Mark