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I'm not able to go through the regs right now but I think it has something to do with properly earthing the sleeve of the SWA. Then you can lay it on beds in the garden so I can't see why it needs to be buried deep.
On the other hand the whole job needs sign off from building control so whoever is doing that should be able to advise you:)
Try searching the IET forum, I've found they are the best for electrical advice.
It's preferable to use armoured. Also preferable to keep it above ground. You can put it in the chase though, it doesn't require protection. You should put some tape on top of it though.
I'm pretty sure that's the regs but it's been a few years since I did a garden.