its reasonablly safe as long as the system is kept together however there are good reasons for forbidding them
1: possible overload on the cuircuit the neutral is borrowed off
2: if the cuircuit you borrowed from is totally disconnected from the board for maintinance and the fitting with the borrowed neutral is on it could make the supposedly safe disconnected cuircuit live
3: it causes problems with rcds especially as lights are usually on non-rcd and sockets are usually on rcd
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