I understand that in some 220 VAC applications, the neutral can be sized smaller than the conductors supplying power to the device. But I must admit I’ve never seen this type of installation before.
100 Amp primary distribution panel with a 60 amp remote distribution panel below. The panels are bonded and the bonding screw on the remote neutral bar was removed. No equipment grounds or neutral conductors present in the remote panel. The label on the remote panel state the 220 VAC circuits supply power to the electric baseboard heaters on the second floor. The conduit was EMT. If neutrals are required, do they need to terminate in the same panel as the source?