240.4d

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This is in reference to branch and taps and can 14 ga wire be used for a tap with a 12 ga branch with a 20 amp c/b I get this from 240.4d which refers to 240.4e thru g and e refers to 210.19 and go to the exception under 4. I do not agree with my co-worker who told me I could do this I just was curious.
 
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This is in reference to branch and taps and can 14 ga wire be used for a tap with a 12 ga branch with a 20 amp c/b I get this from 240.4d which refers to 240.4e thru g and e refers to 210.19 and go to the exception under 4. I do not agree with my co-worker who told me I could do this I just was curious.

You cannot tap a 14 conductor to a 12 conductor unless you protect the circuit with a 15 amp breaker.
 
AJ, you have to understand the difference between a tap and a circuit conductor. Not everything that resembles a tap is a tap per the NEC.
 
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