The Definition in the Regulations for a Socket states " A Device, provided with Female Contacts, which is intended to be installed with the fixed wiring, and intended to receive a plug. A Luminaire track system is not regarded as a socket-outlet system"
From the above it would be my understanding that the Tap-Offs on an underfloor Bus Bar system are considered to be sockets. The exclusion of Luminaire track systems also appears to support this viewpoint as it infers that power Underfloor Bus Bar should be classed as sockets.