There is no electrical regulation although I am told there is something in the Plumbers regulations. There was with the 14th or 15th edition but this was replaced with general requirements for the items to be suitable for the environment and to comply with manufactures recommendations.
I have a socket about 3 inches below the sink which supplies the waist disposal unit the switch controlling the socket is a special so wet fingers are not a problem and is to the right and above the sink.
Clearly to stipulate 2 meters from the sink would not permit sockets like this and under the sink in a cupboard there is no moisture so no problem and being to unplug for maintenance is a good idea.
For general use it is normal to place the nearest socket so a standard kettle could not be re-filled by putting the kettle under a tap while still plugged in. So if your kettle lead is 1 meter the socket should be more than 1 meter from tap.
However if you go into a hair dressers likely you will find sockets very close to the sinks and as long as the rules given in the BS7671:2008 requiring all sockets under 20A to be RCD protected then there would likely be no problem.
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