I've suggested this before, and haven't yet been disuaded otherwise!
But couldn't the regs on this be open to interpretation?
With "fixed" wiring, couldn't the end point or accessory be classed as the FCU?
After all, I could buy a double insulated metal radiator (I've PAT'ted many De-Longhi's) with an attached two core flex and plug, mount it to the wall, cut off the plug and connect it to an FCU (similarly to many wall mounted TV's).
To comply with the regs, should I really rewire the heater, or TV, to provide an unused CPC?
In this case, an extractor fan could be classed to have "fixed" wiring; however, from an appliance standpoint, with a DI symbol, cable grips and a proper enclosure, it isn't really any different to a TV - or put another way (depending on the design), if I fitted an extractor fan with a two core flex and a plug, would it fail a PAT?
That does seem like a valid point, and makes for an interesting discussion potentially.
Much more interesting than the prolonged T&E discussion anyway.