Wow! What a bunch of quick responses!

sparkync:

I think you're referring to Scotchloks:
[Linked Image from 65.108.216.53]

Back to my original question, as NJwirenut was asking, does the waterproof underground UF splice kit comply with the NEC? Is there such a rule for underground splices of UF cable?

resqcapt19:
Are you using rubber tape with a liner or vinyl tape? Your thoughts on both?

Sandro:
That would be pretty embarrassing to forget a means of heating up the tubing [Linked Image]

I think that where possible, conduit is the best way to go so the cable (or conductors, depending on what is being used) can be replaced from one end to the other.