One area of confusion this thread shows is that of different countries with different ideas and requirements. The UK for example is still terrified of stainless-steel boilers yet other countries use them – though perhaps trade-only thanks to the considerable technical difficulties. Similarly with silicon-bronze: again perhaps trade-only to ensure the correct of many grades of a seemingly simple trace-alloy. On the other hand, the Australian code is regarded with suspicion in the UK as being excessive; outlawing even popular, tried-and-trusted conventional locomotive boilers on mere principle – but I admit not knowing how true or rumoured this is.
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The UK model-engineering bodies follow the EU's Pressure Equipment Regulations, which unless radically revised from my own, early, copy, have very little technical information, and thinks PVs are only made from stainless-steel or aluminium-alloy. Note the irony?
The PER were obviously by lawyers not engineers, and primarily part of the political and economic scheme badged "CE" mark, and to keep "Notified Bodies" in clover. However, they are clear that safety is paramount in design and construction, and contain the clause, the pressure-vessel "does in fact have to be safe". I think its "in fact" is literal, not merely colloquial – though in entirety the clause seems an afterthought.
("Notified Body" is EU-Speak for a Laboratory, approved Governmentally for testing products.)
Where that leaves us in the UK is having to work to our own, MELG-agreed Test Code, "The [Colour] Book", presently orange. It takes in the PER's random technical specifications intended for the petro-chemicals and nuclear trades, and if anything gilds them. Unravel the book's tangled layout, work to its guidance and you won't go far wrong, whether you buy a commercially-made, CE-marked boiler or make your own.
For amateur construction, really we are limited to copper only, Steel boilers are now so problematically wrapped in materials' and welders' specifications that they are trade-only – so must pass all those costly PER hoops.
Copper: there is really only one grade of copper, the essentially-pure metal, easy to buy through the model-engineering trade; and for amateur construction at least not needing materials certificates. The processed form called "Phosphorus De-oxidised" is for welding, but really again, trade-only practice.
Use a recognised, published design if possible, or at least use those design principles, use the appropriate bronze for bushes (not brass); seek your club's boiler-inspector's advice.
Now I recognise two problems with the last point.
1) I am lucky – my two societies' boiler-inspectors understand their roles, and what the Orange Book actually says. Such volunteers – who do not need a professional engineering background – have an escape in the code, allowing them to decline testing a boiler if they have good reasons that can include it being too far outside their experience. Unfortunately there seems many anecdotes about some boiler-inspectors being far too finicky, refusing the test or failing a boiler, through fear of the responsibility and not understanding the spirit and requirements of the MELG Code. Though I have some sympathy with the latter, as the book is confusing.
2) You might not actually be in a model-engineering society! That almost certainly means if you wish to steam the plant in public, to be covered by insurance you will have to buy a commercial steam-test. Not difficult to arrange, but expensive. My advice, frankly, is to join a MELG-affiliated club if at all possible… but on a social note, please don't join merely for the boiler test. The society will test it, and for "free" (it is not allowed to charge for testing boilers), but as with any social organisation respect is a transaction, and you are expected to give as well as receive, take part in its activities generally, and so on.
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So to answer the question, by all means study the reputable, up-to-date model-engineering literature on boiler-making, make the boiler… but don't so "by way of trade". In other words while I think it reasonable your friend buys the materials, do not charge for your time as that would make a somewhat grey area even greyer.
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Selling an amateur-built boiler, with current test-certificate, as Roderick says, is not a problem if it's a private sale. The law is concerned that new boilers "Placed on the market" and "by way of trade" (i.e. commercially) after a certain year – I forget when it was – comply with the PER. It does not apply to older boilers though obviously these still need testing.
Nor as far as I understand it, would it apply to an ad-hoc sale of a boiler as part of a project unfinished by illness or death – it's still a private sale of someone's private possessions. Though the buyer would still reasonably want test-certificates (the MELG scheme allows for these being long-expired or lost, by treating the boiler as if "new".)