Many thanks to both of you gents - your posts were invaluable when removing the seat back from my 240 SE. Understanding the structure is much easier with a modicum of someone else's experience, especially when the Haynes manual is so little use. The car handbook doesn't mention it presumably because Volvo never thought that anyone would ever want to take it out ... and made it robustly difficult (as we'd expect!) in case anybody tried.
After struggling with it for a bit I realised I had to lift both ends more-or-less simultaneously to get it out, so made up a couple of shims to keep the bolts out; with these in place it was simple. I've put details in a post on the "Removing Rear Seat Back - (245)" thread.
Best wishes,
Dan C.
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