Surely you can have bonding under the bath behind the panel where it's not visable or even chased into the wall for heaters etc providing the joints are accesible for inspection?
Please correct me if I'm wrong though as I am just a diyer not a pro
If you can get the bath panel off at a later time without destroying it then yes no problem. (eg you haven't attached with screws then tiled over it)
However if you need a tool to get the bath panel off then under the bath is excluded from the bathroom zones and you only need to bond the pipes if they then continue on into the rest of the bathroom (eg to the sink) in which case you could do it under the sink if you preferred.
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