Correct answer
When visibility is insufficient to complete it or abandon it safely.
When available visibility does not allow safely completing the manoeuvre or abandoning it once started, including bends and crests with restricted visibility. The stated exception does not permit a dangerous manoeuvre or remove other prohibitions. Current article 87.1.b also prohibits overtaking at marked pedestrian crossings and the other locations it specifies; adequate visibility alone does not remove that prohibition.
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Whenever another same-direction lane is used, even where permitted and safe.
Whenever the carriageway has two lanes per direction, even where permitted and safe.
When visibility is insufficient to complete it or abandon it safely.
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