I have a situation where I have a drawing that tells me to connect three neutrals together from three seperately derived systems. What says the code? there is a 480V feed to a Boiler control panel and a control transformer is 480vto 120V for control. There are two boiler control panels and each is fed with a different 480V feed. the drawing shows to take the neutral from each boiler control panel to a lead/lag panel which is feed from another source. connect the three neutrals together to use as control for both boilers.