NEC Articles referring to splice or tap of two different wire sizes?

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mtsolarken

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I found this definition of a splice in the forums here by a senior member, "Splice: A connection of two wires of equal size, such that one wire ends and the other wire begins at the connection point. The wires can be of different sizes, so long as the smaller wire is protected at its ampacity by the overcurrent device that is upstream of the first wire. "

I'm not entirely clear if this is a splice or a tap.

I removed an exterior light fixture that was fed with 14-2 NM and installed a box there. I have spliced the 14-2 into 12-2 to feed 4 new recessed lights in the waterproofed outdoor ceiling area that I have built. The branch circuit breaker is a 15A and I don't intend on changing it.

The inspector has told me that we can't change wire sizes in this circuit. After thinking about it and calling a friend with a C10 license that agreed that it can be done. I have been looking for an NEC article that states so. Two hours into my search I decided to post the question here.


 
You can changes wire sizes in a circuit as long as the circuit is protected for the smallest size wire


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