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Paul_C
Having said that, I then start wondering. If replacing an MCB is notifiable, what about replacing a blown or damaged fuse, which is functionally not conceptually different? This could get daft in the other direction!
And if "fixed electrical equipment" does not include such things as a light switch, because it's an "electrical accessory," that would also mean that replacing a light switch would be notifiable because it would not then be exempted by 1(a). Perhaps one could argue that if you remove the old switch you are then adding the new switch as per 2(c), but even with that interpretation replacing a light switch in a kitchen would still be notifiable because of 2(a).
In my book, "electrical equipment" means everything which is involved with the distribution and utilization of electric power - Cables, distribution boards, joint boxes, switches, plugs & sockets, flexible cords, portable and stationary appliances, etc. "Fixed electrical equipment" is everything in the above list which is somehow fixed to the fabric of the building and not easily removable without tools. So a portable blender complete with cord and plug is not fixed equipment, but the socket on the wall into which it's plugged most certainly is. Look also at the full title of older editions of the wiring regs. - "Regulations for The Electrical Equipment of Buildings."