Interesting question, Chris. I'm not aware of a specific rule against using plastic plumbing pipe for electrical cables. I enquired with ELECSA about using blue water pipe as ducting for an underground cable and they said it could be used. Of course, underground cable, whether in a duct or not, would need a warning tape buried above, so a somewhat different situation to above ground.
I would say it's bad practise unless clearly marked as containing electrical cable.
I see that 32mm PVC conduit is available. You're rather limited on the choice of fittings in this size though:
Marshall Tufflex CR8BK Black High Impact Heavy Gauge Round Conduit 32mm 3m Length, CR8BK
Also 38mm and 50mm, although I doubt it's widely stocked:
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