That's what I was looking at and couldn't see any mention of Mupvc?
No, well, like all other rules and regs, you are supposed to use your interpretation of those rules and regs and be able to demonstrate should it prove necessary that you - being the responsible person - did the right thing in the eyes of other professionals in your own field who may be judging your work after the fact, so to speak.
We all know that the possibility of melting a soil pipe with a constant flow of boiling water is slim but it 'could' happen. You need to think worst case scenario at times like this.
That's why I always take them outside in metal and terminate them as per the rules. Until of course someone gives it to me in writing that the plastic will handle a constant flow of boiling water (if you can get that from the manufacturer, brilliant). Until then and where I am concerned, it's a case of my way....relocate the unit.....or get someone else to do it for you.
I am about to replace a small water heater in a School. The previous installers have left a disaster waiting to happen. The unit has been in ten years with no expansion vessel, a stop tap after the PRV and the D1 directly into a plastic waste and then soil pipe. They have never inspected the anode inside either, hence the failure.
Thing is, nothing did happen (apart from a rusty leak), so they got away with it.
Lucky eh?