Part M applies to 'newly erected dwellings' or 'dwellings undergoing material alteration'. (see section 0, vol 1, 0.2 of part M)
The definition of a material alteration can be seen in the building regulations part 2, regulation 3(1)c and 3(2) a and b (albeit the 2010 version):
A material alteration is an alteration where the work, or any part of it, would at any stage result:
- in a building or controlled service or fitting not complying with a relevant requirement where previously it did, or
- In a building or controlled service or fitting which before the work commenced did not comply with a relevant requirement, being MORE unsatisfactory in relation to such a requirement.
As usual it all sounds like a law book.
Basically, I read it as it cannot be any worse than it was before in relation to the building regulations. If the old CU was at 1450mm and you now intend to put it higher than that, that would not be OK. If it was already at ceiling height then it can stay there as it has not become MORE unsatisfactory.