I am a bit rusty on the regs now for PAT I will need to brush up to get back up to speed, from memory IEC leads must be classed as a separate item to check for polarity cross over, the consequences of which I am sure I don't have to explain on here, I am not sure it is a legal requirement to hard test Earth connection by shoving amps down it I think it is permitted to do a continuity test whilst stressing the cable, as I say though I am a little rusty in that area now