Under seven conditions described in Sec. 240.21(A) through (H) of the 2014 NEC, you don’t have to install an overcurrent protection device (OCPD) at the point of conductor supply [240.21]. The condition occupying most of the space in this Section of the Code is where you have feeder taps. A close second for space is where you have transformer secondary conductors [Sec. 240.21(C)].
Breaker Location Requirement Exceptions, Part 3
The one condition that takes up most of that space is when you have feeder taps [240.21(B)]