There are no code requirments, but as S Jones says, if you don't electically isolate your A/G sections if the U/G sections are cathodically protected, then the U/G section will end up with no CP on them as the voltage and current leak away either via earthing connections, supports or earthed instruments. CP voltage can also be a hazard above ground for bare metal creating shock and spark potential.
You need to determine if Cp is actually required or just make it quite thick ( if it's low pressure it probably is much thicker than it needs to be for the pressure alone) and coat and wrap it.
My motto: Learn something new every day
Also: There's usually a good reason why everyone does it that way