Found an interesting article when searching for something else:
The important part is as follows:
However, at their hearing, Everton tried to argue that they should not be punished at all, pointing the independent commission in the way of EFL rules on double jeopardy. They state that if a team has already been sanctioned through a breach of PSR, losses in the seasons that have already been assessed should be capped at the threshold, which is £35m per year in the Premier League and £13m per year in the EFL.
If that guideline was followed, and Everton’s losses in the financial years ending in 2021 and 2022 were capped at £35m having been assessed in their first PSR breach, then their over losses would have been reduced by £20m and they would not have breached the threshold in the three-year cycle to 2023.
The top flight has no such guidelines, but argued that the EFL rules “could not be directly translated to the economics of the Premier League”.
On that matter, the commission sided with the Premier League saying:
“Those (EFL) guidelines are undoubtedly a helpful and compelling benchmark. However, the commission does not consider that they can be transposed directly into the Premier League rules.”
So, exactly how many EFL rules can be transposed directly?
Is there a transparent list of the rules that can be transposed, if so, where the fuck is it?
It looks like there is a pick and mix approach to what rules apply and who they apply them to.
