(1)  A fee is not allowed for delivery or service of a document if the same solicitor acts for both parties, unless actual delivery or service was necessary for the purpose of making an affidavit of service.

(2)  A fee is not allowed for perusal if the same solicitor acts for both parties.

(3)  The taxing officer may disallow costs for unnecessary work if –

(a) 2 or more defendants are represented by the same solicitor; and

(b) the solicitor does work for one, some or all of them separately which could have been done for some or all of them together.