sbnz,
Since both B31.1 (Clause 107.8.3) and B31.3 (Clause 322.6.3) generally refer to ASME Section VIII Division 1 for specifics around relief devices (presumably to prevent reinventing the wheel), I thought I would actually look at Section VIII Div 1. Now it turns out that this particular issue is covered in UG-134 which is included in the B31.3 reference but is not included in the B31.1 reference to ASME VIII? Anyway, UG-134 says:
"When a single pressure relief device is used, the set pressure marked on the device shall not exceed the MAWP of the vessel. When the required capacity is provided in more than one pressure relief device, only one pressure relief device need be set at or below the MAWP, and the additional pressure relief devices may be set to open at higher pressures but in nor case at a pressure higher than 105% of the MAWP, except as provided below."
It turns out that this is consistent with API 520 (which upon review states that it's requirements are based on ASME Section VIII).
Apart from the specifics of the Codes, I believe it is considered poor practice to set multiple relief devices at the same set pressure since you can set up a dynamic where the pressure will bounce around quite severely and exacerbate the effect of system upsets.
One of the Major International Oil and Gas Operators that I worked for previously specifically required that when multiple relief devices were installed, they were to be installed with staggered set points. The first being at 100% of the MAWP and the subsequent being at 105% (or 103% in the case of Section 1 boilers). They also required that where feasible, the valves should be different sizes and that the first to relieve should have a smaller valve opening. The stated reason for this was that for smaller routine upsets you would only have the smaller valve opening minimizing the effect of the upset, reducing relieved volumes and minimizing the potential for valve damage. During larger (less common) events, the second relief device would relieve.
Anyway, clearly with B31.3 piping it is absolutely permissible to have subsequent relief devices with set points in excess of the MAWP (backed up by the language in both B31.3 and ASME Section VIII). In the case of B31.1, it does seem a bit muddy since the language is not explicit and there is no specific reference to UG-134. This leaves me with the thoughts I expressed earlier ...
Myself, I have only ever installed multiple relief devices at the same set point when they were redundant valves with only 1 in service at a time. When multiple devices were intended to be in service simultaneously, I have always installed them with staggered set points.