"each refers to the other and states that they are to be read in conjunction, or
there is a summary of the flights constituting the passengers journey including the flights in question."

Therein lies the ambiguity. With the "and" being performed before the "or" , then if there is a summary of the flights constituting the passenger's journey , then that posted rule would seem to give an exemption even if they are separate tickets

If the "or" was performed before the "and" , then the rule would seem not to give an exemption

Since and is normally performed before or, then seems that would be ok to avoid the tax ; I suspect that that was not the intent though