A seat belt system for a vehicle that is reversible between a 3-point arrangement and a 4-point arrangement is provided. The seat and seat belt arrangement includes a seat having a centerline, a seat back and a seat base. The seat and seat belt arrangement further includes a pair of shoulder belts, a pair of moveable shoulder belt guides and associated moveable retractors. A pair of lap belts is also provided. A buckle assembly is also provided to which the shoulder belts and lap belts are attached. Lap belt retractors are provided. One of the retractors is selectively movable between a retracted position in which the buckle assembly is to one side of the centerline and non-retracted position in which the buckle assembly is generally on the centerline. In the retracted position the moveable guides are moved away from the centerline while in the non-retracted position the moveable guides are moved toward the centerline.