There are differing opinions regarding this issue.
Some would consider that as the enclosed space beneath a bath or shower that is only accessible by use of a tool, is outside of the zones, it is perfectly acceptable to install a socket in such a space.
At the same time those same people would consider a socket inside a boxed in enclosure elswhere in a bath/shower room to be unaccceptable, unless it is 3m from the bath or shower.
To my mind, in order to comply with the Regulations as written, a socket would have to be more than 3m from the bath or shower, whether it be accessible by use of a tool or otherwise.
However the use of an FCU switched or otherwise would comply, and if installed in an area which is considered outside of the zones, for instance in a space under a bath or shower that is only accessible by use of a tool, it would not be required to be IP44 or higher.