Lectrician
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If you are surface mounting to the wall, no need to flush a box in.
Clipped direct is fine behind units.
It is standard practice, and perfectly acceptable to fix to the cabinets. Most fix to the side panels, or the back on stronger cabinets. The NICEIC see a fixed kitchen as just that - fixed. So fixing to it is fine. I much prefer to see this than a hole cut in my cabinet! It also makes access for maintenance and testing easier (if you can't gain access to the socket once the cabinets are in place, you wont be complying with the regs).
The gap behind most machines will accomodate a flush plug and socket.
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