(1) Relief shall not be given more than once in respect of the same amount, whether by giving group relief and by giving some other relief (in any accounting period) to the surrendering company or by giving group relief more than once.
(2) In accordance with subsection (1), 2 or more claimant companies shall not, in respect of any one loss or other amount for which group relief may be given, and whatever their accounting periods corresponding to that of the surrendering company, obtain in aggregate more relief than could be obtained by a single claimant company whose corresponding accounting period coincided with the accounting period of the surrendering company.
(3) Where claims for group relief are made by more than one claimant company which relate to the same accounting period of the same surrendering company, and -
(a) all the claims so made are admissible only by virtue of subsection (2) or (3) of section 423, and
(b) there is a part of the surrendering company's accounting perio
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