e.g. A neighbour secretly connects their hosepipe to a neighbours tap that is easily accessed (issues of trespass aside). In fact, s.13 also prohibits a person who "dishonestly causes to by wasted" so what if they just turned on their neighbours tap and let it run?
I'm struggling to come up with easy examples for gas but my question applies to all utilities.
If the answer is no, and that the 'diverting' or 'wasting' of water or gas would simply qualify under the Act's 'Basic definition of theft', why have a separate section specifically for the abstraction of electricity?