(1) The utility shall have an abandonment responsibility plan in its operating and maintenance procedure for sealing off the supply of gas to abandoned facilities including pipelines, mains, services, control lines and equipment.

(2) An abandonment responsibility plan shall among other things oblige the utility to

(a) decommission and properly dispose of pieces of equipment and installations at the end of its useful life;

(b) provide decommissioning proposals as part of its development plan submitted to the Commission for approval;

(c) review and modify an approved decommissioning plan periodically to ensure that it is consistent with the obligation for decommissioning and the operational and maintenance plan; and

(d) Pay money for a complete decommissioning in accordance with the approved decommissioning plan, into a bank account opened for that purpose and managed by the Commission.

(3) The utility shall not be relieved of its obligation, to complete an approved decommissioning plan at the end of an installation’s technical life, where there is a shortfall in funds available for the purpose.

(4) Funds paid for decommissioning shall be part of the project cost in respect of which the utility shall claim tax relief as if it were an operating expense.