You got a heater in the bathroom thats bonded on a FCU, anything like that?
It's difficult when we're not on the job with you to say for certain over the web.
One of the things you need to understand is that a Parallel earth path will bring the cpc reading (R2) down towards 0. Your cpc value is at 0.40 compared to 0.60 and 0.61 with line and neutral. This is why im leaning towards a parallel earth somewhere.
You got SWA on the ring at all anywhere?
It's late, and i'm not quite sure why i've just told you to energise the circuit. Have you had the power back on at all on the circuit since you've done the CU change...? If you have then crack on and do it again so you know whats what.
There are a lot of FCU's in kitchen feeding everything from washing machine to under cupboard lights, fan, hob, cooker hood etc. No i dont have GN3 i thought i had spent enough on books and couldnt justify another £26 lol I havent carried out any other tests on the circuit as i run out of time. I havent tried the split ring method do you mean break the circuit down and test between sockets?