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"connection of the new flue to the existing chimney liners" is about sealing the flue, so that the dangerous gases don't blow back down into the room. This is the purpose of a closure plate. The condition of the flue liner has nothing to do with how it is sealed to the new flue/ closure plate setup. I will post photo once it's done to clear it all up finally.
next issue is whether a plasterboard fire enclosure meets gas/building regs as a suitable material
No no no no not plasterboard in a chimney system. tell me its not! Suitable material for flues/chimney's.
In fact I have seen the following para in many risk assessments and FSOs that I have worked with are in agreement that for existing buildings, this would be acceptable:
"...overboard the existing ceiling or apply directly to the joists either one layer of 15mm fire rated plasterboard or two layers of 12.5mm fire rated plasterboard with overlapping edges, jointed and sealed, installed by a competent person."
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