I have never done it that way. Which section of the code talks about underwater splices?
Alberto
I will try 300.5 (B) and (E). Only stuff I could find, bit of a stretch though.
(B) Wet Locations. The interior of enclosures or raceways
installed underground shall be considered to be a wet location.
Insulated conductors and cables installed in these enclosures
or raceways in underground installations shall be
listed for use in wet locations and shall comply with
310.8(C). Any connections or splices in an underground
installation shall be approved for wet locations.
(E) Splices and Taps. Direct-buried conductors or cables
shall be permitted to be spliced or tapped without the use of
splice boxes. The splices or taps shall be made in accordance
with 110.14(B).