I would suggest it is there. The morgan parts book shows it as posted earlier. It is the rear side of the tank normally near the woodwork for the spare wheel. On the sport how do you access the fog & reversing lights? If you know how to get it there you should be able to access the filter
To access the rear lights I suppose you have to remove the plastic side screen storage tray like I have done here. Still quite a tight squeeze though ?
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