Since the 2014 edition, 240.21(B)(1)(1)(b) has allowed a 10 ft feeder tap to terminate on "equipment containing an overcurrent device" as an alternative to terminating directly on an OCPD.
I would like to connect utilization equipment (in this case, EVSE for vehicle charging) to a feeder tap. The EVSE manufacturer asserts that, because there is a supplementary overcurrent protection device (UL 1077 breaker) internal to the equipment, there is no need to have a circuit breaker at the end of the tap conductors.
This does seem consistent with the wording of NEC, although I haven't seen this type of installation before. I have thought of the 240.21(B)(1)(1)(b) phrase as referring to a motor control center or a panelboard. One must also consider whether 240.10 applies in this context.