Installing a heated towel rail in a bathroom upgrade. I would normally classify these as a "room heater" as stated in section 4.9 NZS3000 and supply it with a functional switch (active switching only), mounted by the towel rail. The isolation function required by 4.9.2 I've always taken as the switchboard MCB supplying the sub-circuit.
My query regards the manufacturer's instructions for the associated timer module which states both Active and Neutral must be switched "all pole disconnection in accordance with the wiring rules".
I cannot find any reference to this anywhere in NZS3000. Have I missed something obvious?