The vertebral column, also known as the spine or backbone, is a crucial structure in the human body that provides support, protection, and flexibility. It is composed of a series of individual bones called vertebrae, which are stacked on top of each other. The vertebral column serves several important functions, including:

a) Protecting the spinal cord and supporting the head:
- The vertebral column forms a protective enclosure around the spinal cord, which is a vital part of the central nervous system.
- It helps to prevent damage to the spinal cord by providing a bony structure that surrounds and supports it.
- The vertebral column also supports the weight of the head and allows for its movement.

b) Serving as the point of attachment for ribs and musculature of the back:
- The vertebral column provides attachment points for various muscles, ligaments, and tendons in the back.
- It serves as an anchor for the muscles that control movement and stability of the spine.
- The ribs are attached to the thoracic vertebrae of the vertebral column, forming the rib cage and providing protection for the heart and lungs.

c) Supporting tarsals and metacarpals:
- This option is incorrect. The vertebral column does not support the tarsals and metacarpals.
- The tarsals are the bones of the ankle, and the metacarpals are the bones of the hand.
- The support for these bones is provided by other structures such as the foot arches and the muscles and ligaments of the hand.

d) Both (b) and (c):
- This option is also incorrect because as mentioned above, the vertebral column does not support the tarsals and metacarpals.
- The correct answer is option 'C', which states that supporting tarsals and metacarpals is not a function of the vertebral column.

In conclusion, the vertebral column has important functions in protecting the spinal cord and supporting the head, as well as serving as the point of attachment for ribs and musculature of the back. However, it does not support the tarsals and metacarpals.