Hi Petro,
To the best of my knowledge there are no restrictions on toe straps. Just make sure they are attached to a strong point of the boat. Most people attach them to the front buoyancy tank while others attach them to the front of the centreboard case. I have even seen one boat with two sets of toe straps – one led to the front for beating, the other set attached out wide for hiking when going downwind on heavy days. I think this is a bit excessive, but it emphasises the flexibility you have within the rules.
Regards,
Alan Riley
Sabre 1564