After the AGR stations are defueled EDFE will transfer the stations to NDA who will be responsible for completing the rest of the decommissioning process. The first 30 Qq 3, 7; C&AG’s Report para 1.2–1.3 31 Qq 3–5 32 Q 7 33 Qq 78–79, 82–83 The future of the Advanced Gas-cooled Reactors 15 station could transfer as early as 2026. The NAO found there is a risk that transfer timings do not allow NDA to fully understand and assess the transferring liabilities. The NAO also highlighted the importance that the NDA does not rush the station transfer process exposing it unduly to liabilities. Aspects such as land, people, assets and contracts will need to be transferred over to NDA to enable its subsidiary, Magnox Ltd, to gain licence approval from the nuclear regulator to allow it to decommission the sites.34