There is always a lot of confusion on this subject and many do get it wrong...
Say you have an HMO with one common supply into the building that all the flats are then taken from, this common supply is where you would do you Gas and Water equipotential bonding if needed in the appropriate size bonding cable.
Running sub-mains to the flats in say 16mm T&E would not require you to add additional earthing, it is a circuit and only need to have a earth that meets its own requirements, the point of bonding Gas and Water is to ensure the pipes do not bring in a different potential earth than that of the electrical earth and nothing more, it is not about earthing the internal pipe network.
If the flats however are supplied individually with their own cutout and meter then yes there may be a requirement to bond the gas and water as it enters each flat if required.
This set up applies equally to all sectioned buildings like factories where the gas and water is shared through different units, if they all have independent supplies then they need independently to be bonded if required, however if they are all sub mains off the same common supply then no they do not as any bonding requirements would be done at source with the incoming supply, if the units have independent water and gas in metal then that warrants each unit to be bonded separately and can either be done to the local submains earthing size permitting or run individually back to the incoming supply MET.