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i would probably pass it , but the more I think of it technically the more I would want to AR it, I bet that it will definitely get into worse condition as the years pass by, as would any flue/steel pipe/copper or what have you left in mortar long enough I suppose.
 
I had this at a company I used to work at. There were a block of flats, which were all the same, which had the first join sealed into the wall. Non condensing Vaillant iirc. Phoned Gas safe and they said to basically use your own judgement (the expected response). So I viewed it that if the wall is all built properly and seems sealed then in my opinion it was ntcs as not in a void. If it ever had a boiler replaced then it would have been a different story!

If you take it to extremes how about rear or side flued boilers? They cant always be inspected either.
Do all telescopic flues have tape on the joins? Similar thing there I guess too.
 
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