The regulations would appear to do that in some paragraphs. If they didn't then they would not require RCD protection for supplies to double insulated equipment used outside the house.I'm sure people will be tiring of my views, but I really think that, if one has any interest in safety, one has to think broadly and consider wet soil as an extraneous-conductive-part.
If the ground is "safe" and not an extraneous conductive part then it could not be the return path for fault current. If the ground does not introduce a path for current then RCD protection of a double insulated item of equipment could never work.