[Lynn Eades]

I think "towed " in that sense, means with a rope, which would obviously require a steerer, as would someone being towed on a fixed bar. Surely no country's laws would require a person in the drivers seat of a vehicle being drawn by an "A" frame, or on a dolly.
I have heard that A framing a jeep can sometimes present problems, with the jeep trying to head off in a different direction to that of the A frame. A caster issue, I imagine.
Over here some guys just pull the rear axles and bolt a pre-made cap on each side to keep the dirt out, if they are planning a long trip, with a jeep under tow.