The actual regulations are here.
So the short answer is it goes to the purchaser.Responsibility for electrical installations
2. (1) The user or lessor of an electrical installation, as the case may be, shall be responsible for the safety, safe use and maintenance of the electrical installation he uses or leases.
(2) The user or lessor of an electrical installation, as the case may be, shall be responsible for the safety of the conductors connecting the electrical installation to the point of supply in the case where the point of supply is not the point of control.
This raises a side issue. When the Department of Labour checks an industrial/commercial premises for a COC. It is the user (commonly the lessee) that is squeezed to produce COCs!
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