At least one online expert insists that the exception does not permit service heads below the point of attachment, only movement AWAY from the point of attachment.
An exception should directly apply to the rule.
The rule in this case is that service heads be ABOVE the point of attachment, so the exception permits otherwise (BELOW the point of attachment).
If the rule was, for example, that service heads be within 12" of the point of attachment, I might agree that the 24" exception would not necessarily permit the haed installed below.

Anyone else?