Question:
Since each point of NGS is treated as a 1/4 RE field artillery unit, does this mean that NGS is limited by the number of REs participating in the combat?

Example: A British TF is supporting a single British 3-8 Infantry Brigade. Four of the sixteen strength points may be added to the combat due to the one RE non-artillery unit participating, and the remaining twelve strength points are in excess and thus have a total strength of one. Thus the total combat strength of this force is eight. Is this correct?

Answer:
Yes. Rule 33A defines NGS and explicitly says it uses Rule 14B for the purposes of artillery.

Source:
TEM 43/44