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Much of what you point out is valid, however I will have to disagree on this point. Regardless of whether the legal requirement is for these to be carried out five-yearly or not, the Report must surely state a recommendation to next inspection based upon the condition of the electrical installation. Otherwise the box would be pointless.
So if the condition of the installation warranted the advice of three years to the next inspection, then that is the interval that should be stated. Or if it was in really bad condition then perhaps six months or whatever. I have had this issue before with business owners complaining that I had not given a five year recommendation for their business premises. I pointed out that my assessment was based on the installation as inspected - as it is required to be.
I understand and would not normally take issue with what you say. However, in this particular instance I seriously doubt that an installation which the tester has assessed as being only 15 years old would require periodic testing at three-year intervals. Fifty years, perhaps, yes. Fifteen, no. Not unless the installation was in unusually poor condition for its age. But in the absence of any test results we have no way of determining if this is actually the case here.