Tap rules for manual transfer switch with two sets of lugs?

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rc7288

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Wisconsin
A 200A fusible disconnect is the disconnecting means for a building. The fusible disconnect then feeds a 200A manual transfer switch, which allows switching between utility and emergency power.

The manual transfer switch has two sets of lugs. One set to feed the main distribution panel with a 200A main breaker, and the other set to feed a 200A control panel. Do the NEC tap rules (240.21) come into play in this scenario at all? If so, how?
 
A 200A fusible disconnect is the disconnecting means for a building. The fusible disconnect then feeds a 200A manual transfer switch, which allows switching between utility and emergency power.

The manual transfer switch has two sets of lugs. One set to feed the main distribution panel with a 200A main breaker, and the other set to feed a 200A control panel. Do the NEC tap rules (240.21) come into play in this scenario at all? If so, how?

If all the conductors are rated 200 amps or more there are no taps as par as the NEC is concerned.
 
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