The design and location of the steering rack should have been a primary consideration of the kit car manufacturer when designing the car.
In most cases the steering rack should be behind the centre line of the front axle and in the case of the engine and gearbox should be positioned in such a way that they should not bear down onto the steering rack in the event of a frontal impact (ie the engine doesn’t go into the steering rack which in turn could push the steering column into the driver.)
The vehicle should demonstrate that it has adequate impact absorption protection at the front to prevent the steering column being pushed into the driver (beyond acceptable limits). This area will come into close scrutiny if the steering rack is positioned ahead of the front axle centre line. The IVA examiner will be looking for evidence of sufficient impact absorption areas here such as crushable chassis sections.