As far as I remember, one only has to consider the ground type and depth the cable is installed in relation to the use of the ground ie if it's shallow then mechanical protection is advisable. Plastic ducts do not really provide mechanical protection except from the immediate ground makeup ie sharp stones. A pick axe or JCB will go through a plastic duct very easily; interlocking paviors would provide better mech protection. The duct, unless required for protection against immediate ground make up, is there more for ease of installing cables after the duct has been laid and the trench back filled. I have laid thousands of metres of cable in the ground, quite often laid in a bed of soft sand, without a duct in sight, however, given the choice I would always install one. I'd be interested to know which BS7671 regs states a duct must always be used where cables are burried in the ground??? My reference to single phase splitcon cable is perhaps badly worded, it has to do with the absence of an earthed shield; assuming that is it's an not armoured type. If using a multi-core splitcon cable where the outer conductor is not required for neutral then this outer core can be earthed to comply with the regs requirements.