A laying vessel (1) for laying pipelines on the bed of a body of water (3) has a floating structure (4); a laying tower (5) hinged to the floating structure (4) and designed to assemble and lay a pipeline (2) on the bed of the body of water; and an A&R system (6) for abandoning and recovering the pipeline (2); and wherein the A&R system (6) has a haul line (23, 24); and a sheave assembly (18) for guiding the haul line (23, 24), and which is fitted to the floating structure (4) to move between a work position at the laying tower (5), and a position away from the laying tower (5).
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