Administration (British football) explained

In the United Kingdom, football clubs sometimes choose to enter administration (sanction) when they are unable to pay off outstanding debts. Under the Insolvency Act 1986, a business will face a winding-up order bringing them to court and if it is shown that a business cannot pay debts as they fall due or cannot repay outstanding debts then the company will be classified as insolvent.[1] Administration puts accountants "in charge of pretty much everything apart from coaching the players and picking the team". For a football club in administration, the "football creditors rule" requires football-related debts such as wages owed to players and staff, and transfer fees owed to other clubs to be paid first.[2]

England and Wales

In 2000, ITV Digital bought the broadcasting rights to Football League and League Cup matches in a three-year, £315m deal. In March 2002, the company went bankrupt owing the League £180 million which it said it "cannot afford to pay".[3] Because of this, many Football League clubs had financial problems and entered administration.[4] [5]

Before the implementation of a points deduction it was perceived that clubs had "manipulated and abused [administration] as a way of shedding debts then restructuring, and borrowing again once the hapless creditors had been fobbed off with their 8p in the pound".[6] In September 2003, it was proposed that clubs entering administration would be docked 10 points. A 'fit and proper persons' test was also introduced in an attempt to prevent fraudulent activities. If a person was previously director at a club which was in "administration twice during a five-year period" or at "two different clubs that have each gone into administration in a five-year period" then they would be prevented from becoming the controlling shareholder of a Football League club.[7] A 'fit and proper persons' test was also introduced for directors of Premier League clubs.[8] In November 2009, Stephen Vaughan, Sr. became the first director to fail the 'fit and proper persons' test.[9]

To ease financial problems for clubs that had been relegated, "parachute payments" were introduced to give time to adapt to the financial gulf between divisions.[10] The deductions of 10 points in the Football League and 9 points in the Premier League were ratified in 2004, with the rule in place from the start of the 2004–05 season.[11] [12] The League also adopted rules that prevented any side from being in administration for either two successive seasons or eighteen consecutive months. The reason for the deduction being a point less in the Premier League was that the teams play eight fewer fixtures than Football League clubs.[12] The first club to incur this new penalty were League One side Wrexham F.C. who entered administration on 3 December 2004.[13]

Leeds United filed for administration with only a few days remaining in the 2006–07 season, which automatically triggered a 10-point penalty. This placed Leeds at the bottom of the table and relegated the club, but they were extremely likely to have been relegated anyway. By entering administration during the 2006–07 season, they hoped to avoid starting the 2007–08 season on −10 points. The following week, Boston United entered administration in the final minutes of a defeat to Wrexham which ensured they were relegated to the Football Conference, meaning they likewise avoided starting the following season on -10 points (though they would find themselves being double-relegated to the Conference North for unrelated reasons).[14] The Football League saw both cases as clubs trying to exploit a loophole, and changed the rules. From 2007–08, any club entering administration after the fourth Thursday in March would have their 10-point deduction suspended until the following season. If the club is relegated the points will be deducted from their tally at the start of next season. If the club stays up the 10 points will be taken off their final total.[15]

On 26 February 2010, Portsmouth became the first Premier League club to enter administration.

Football creditors rule

In a situation of insolvency, the "football creditors rule" means that debts to other clubs or players are prioritised and must be paid in full before the club is eligible to compete again in the league.[16] The Enterprise Act 2002 made reforms to the insolvency act and, from 15 September 2003, the altered procedures for administration were implemented.[17] Most notably it abolished the Crown's preferential right to recover unpaid taxes ahead of other creditors.[18] As such, HM Revenue and Customs (HMRC) is now often not paid in full (between 2003 and 2010, outstanding unpaid taxes to the HMRC amounted to £30 million).[19] This legality of the football creditors rule was challenged in 2004 in Inland Revenue Commissioners v The Wimbledon Football Club Ltd. However, it was found that "full payment to football creditors (out of third party funds) ahead of preferential creditors did not infringe the provisions of section s4(4)(a) of the Act" and "differential treatment may be necessary to secure the continuation of the company's business and may be regarded as supportable".[20]

In 2011 HMRC brought another challenge to the football creditors rule in the High Court, this time on the basis that it breached fundamental principles of insolvency law, including the pari passu rule that all unsecured creditors should be paid on a proportionate basis. However, in May 2012 the court rejected the challenge as it found that the rule was not a deliberate evasion of insolvency law.[21]

List of clubs in England and Wales that have entered administration or CVA

ClubEntered
administration/CVA		Exited
administration/CVA		League(s)Deduction(s)
Bradford City19831983
(Old company dissolved)[22] 		Third DivisionNone
Charlton Athletic[23] (Old company dissolved)[24] Second DivisionNone
ChelseaAdministrative Receiver appointed:
[25] 		(Old company dissolved)[26] Premier LeagueNone
Middlesbrough(Old company dissolved)[27] Third DivisionNone
Tranmere Rovers1987[28] 1987[29] Fourth DivisionNone
Newport County1989[30]
Dissolved		Football ConferenceNone
Walsall1990−−None
Northampton Town1992−−None
Kettering Town1992−−None
Aldershot1992−−None
Maidstone United1992−−None
Hartlepool United1994−−None
Barnet1994−−None
Exeter City1994−−None
Gillingham1995−−None
Doncaster Rovers1997−−None
Millwall
(Old company dissolved)[31] 		Second DivisionNone
Bournemouth1997−−None
Crystal Palace1998Second DivisionNone
Chester City[32] Third DivisionNone
Portsmouth19981999Second DivisionNone
Hull City[33] [34] Third DivisionNone
Queens Park Rangers[35] [36] First DivisionNone
Bury[37] −Second Division
Third Division		None
Halifax Town[38] [39] Third Division
Football Conference		None
Bradford City[40] [41] First DivisionNone
Notts County[42]
(Old company dissolved)[43] 		Third DivisionNone
Barnsley[44] [45] Second DivisionNone
Leicester City[46] [47]
(Old company in liquidation)[48] 		First DivisionNone
Port Vale[49]
(Old company dissolved)[50] 		Second DivisionNone
York City[51] [52]
(Old company dissolved)[53] 		Third DivisionNone
Luton Town2003[54] 2003Second DivisionNone
Derby CountyChampionshipNone
Ipswich Town[55] [56] First DivisionNone
Wimbledon[57] [58] (As MK Dons)First DivisionNone
Oldham Athletic[59] [60]
(Old company dissolved)[61] 		Second DivisionNone
Darlington[62] [63] Third DivisionNone
Bradford City[64] [65]
(Old company dissolved)[66] 		First Division
League One		None
Wrexham[67] League One
League Two		− pts
Cambridge United[68] [69] League Two− pts
Rotherham United[70] ???League One− pts
Crawley Town[71] [72] Conference National− pts
Boston United[73] [74] League Two− pts
Leeds United[75] [76]
(Old company dissolved)[77] 		Championship
League One		−10 pts
−15 pts
Luton Town[78] [79]
(Old company dissolved)[80] 		League One
League Two		−10 pts
−20 pts
Bournemouth[81] [82]
(Old company dissolved)[83] 		League One
League Two		−10 pts
−17 pts
Rotherham United[84] https://archive.today/20130203203827/http://www.teamtalk.com/football/story/0,16368,1803_5597959,00.html
(Old company dissolved)[85] 		League Two−10 pts
−17 pts
Halifax Town[86] [87] Conference National− pts
Darlington[88] [89] League Two− pts
Southampton[90] [91] [92] Championship
League One		N/A
−10 pts
Stockport County[93] [94] League One− pts
Chester City[95]
Dissolved		Conference National−25 pts
Northwich Victoria[96] [97] Conference National−10 pts
Farsley Celtic[98]
Dissolved[99] 		Conference North− pts[100]
Salisbury City[101] [102] Conference National− pts
Weymouth[103] [104] Conference SouthNone
Crystal Palace[105] 20 August 2010[106]
(Old company dissolved)[107] 		Championship− pts
Portsmouth[108] [109]
(Old company dissolved)[110] 		Premier League− pts
Plymouth Argyle[111] [112]
(Old company dissolved)[113] 		League One− pts
Rushden and Diamonds[114]
Dissolved[115] 		Conference NationalNone
Darlington[116]
Dissolved[117] 		Conference National− pts
Portsmouth[118] [119]
(Old company dissolved)[120] 		Championship− pts
Port Vale[121] [122]
(Old company dissolved)[123] 		League Two− pts
Coventry City[124] [125]
(Old company dissolved)[126] 		League One
League One		− pts[127]
−10 pts[128]
Aldershot Town[129] 31 July 2014
(Old company dissolved)[130] 		League Two
Conference National		N/A
-10 pts
Bolton Wanderers[131] [132]
(Old company in liquidation)[133] 		Championship
League One		N/A
− pts[134]
Bury[135] CVA terminated on 9 March 2020; new CVA sought.[136] League One− pts[137]
Rhyl[138]
Dissolved		Cymru NorthNone
Wigan Athletic[139] [140]
(Old company in liquidation)[141] 		Championship
League One		− pts
N/A
Bury[142] [143] N/AN/A
Derby County[144] 1 July 2022[145] Championship− pts
Torquay United[146] National League South− pts[147]

Company voluntary arrangement

Football clubs may also negotiate a Company voluntary arrangement (CVA). While not strictly the same as administration, the EFL regards a CVA as an insolvency event and imposes a 12-points deduction. Debts to football creditors also need to be settled in full, if league membership is to be retained.[148] In July 2019, Bury owner Steve Dale agreed a CVA with creditors to avoid the club going into administration; the club were deducted 12 points ahead of the 2019 - 20 season,[148] but Dale's failure to provide the EFL with full details of the CVA led to Bury's opening fixtures being suspended ahead of a possible expulsion from the League.[149] On 27 August 2019, the EFL announced that Bury's membership of the league had been withdrawn.[150] [151] On 27 November 2020, Dale placed the club into administration.[142]

Scotland

Following the adoption of a points sanction in the English Football League, a similar rule was proposed for adoption by the Scottish Premier League (SPL) in December 2003.[152] It was announced in January 2004 that SPL clubs going into administration in the 2004–05 season would be subject to a 10-point deduction and be prevented from signing new players. With Motherwell and Dundee already in administration at the time, it was decided that if "they are not in the process of coming out of administration by 31 May", the deduction would be applied at the start of the following season.[153] Furthermore, the Scottish Football Association would not allow clubs in administration to play in European competition.[154] Both Motherwell and Dundee met the required conditions to avoid the deduction of points.[155] The 10-point penalty was subsequently applied to Gretna in the 2007 - 08 season[6] and Rangers in 2011 - 12.

Although the Scottish Football League (SFL) had no automatic deduction of points for clubs going into administration, it reserved the right to "deduct championship points before or during a season and/or to impose a player registration embargo on any club".[156] This meant that its penalties for insolvency varied; Dundee were docked 25 points in the 2010 - 11 season because it was the second time they had entered administration in a relatively short period.[157] The SFL also had the power to place a team in the bottom tier (Third Division) if there were any doubts that the club could fulfill their fixtures for the forthcoming season.[158]

The administration and liquidation of The Rangers Football Club Plc prompted much discussion in Scotland about what sanctions (if any) are appropriate for an insolvent club.[159] When Rangers entered administration in February 2012, the club was docked 10 points in the 2011 - 12 Scottish Premier League. The SPL clubs agreed to amend the penalty for administration to the greater of 10 points or one third of the club's tally in the previous season.[160] Rangers attempted to agree a CVA with its creditors, but this offer was rejected by HMRC in June 2012.[161] The business and assets of Rangers were instead sold to a new company.[161] One of Rangers' assets was its membership of the SPL, but this could not be transferred without the approval of the other SPL clubs.[161] Rangers' application for transfer was rejected by a 10 - 1 majority.[162] The SPL attempted to negotiate a deal with the SFL whereby Rangers would enter the First Division (second tier). This was rejected by SFL clubs, who instead voted for Rangers to be granted associate membership of the SFL and a place in the Third Division (fourth tier).[163]

When the SPL and SFL merged to form the Scottish Professional Football League (SPFL) in 2013, the penalty for entering administration was standardised as 15 points. Hearts entered administration days before the leagues merged and were docked 15 points for the 2013 - 14 season under the old SPL rules, as they had earned 44 points in the 2012 - 13 season.[164]

List of clubs in Scotland that have entered administration

ClubEntered
administration		Exited
administration		League(s)Deduction(s) and/or other sanctions
Queen's Park[165] [166] Third DivisionNone
Greenock Morton[167] [168] First DivisionNone
Clydebank[169]
Became Airdrie United[170] 		Second DivisionNone
Airdrieonians
Dissolved[171] 		First DivisionNone
Motherwell[172] [173] SPLNone
Dundee[174] [175] SPLNone
Livingston[176] [177] SPLNone
Gretna[178]
Dissolved[179] 		SPL− pts
Demoted to Third Division[180]
Livingston[181] [182] First DivisionDemoted to Third Division[183]
Dundee[184] [185] First Division− pts[186]
Rangers[187] [188]
(old company in liquidation)[189] 		SPL− pts[190]   After the business and assets of Rangers were sold to a new company, the SPL member clubs refused an application for the Rangers SPL membership share to also be transferred to the new Rangers company.[191] Rangers were instead accepted into the Third Division (fourth tier) for the 2012 - 13 season.[192]
Dunfermline Athletic[193] [194] First Division− pts[195]
Heart of Midlothian[196] [197] SPL− pts

Clubs in other sports that have entered administration

ClubEntered
administration		Exited
administration		SportLeague(s)Deduction(s)
Crusaders RL[198] [199] Rugby LeagueSuper League− pts[200]
Wakefield Trinity[201] [202] Rugby LeagueSuper League− pts[203]

External links

Notes and References

  1. Web site: Insolvency Act 1986 (c. 45) – Part IV Winding Up of Companies Registered under the Companies Acts – Chapter VI Winding Up by the Court – Grounds and effect of winding-up petition. www.legislation.gov.uk . Office of Public Sector Information. 13 October 2013.
  2. Web site: Football clubs owe tax millions . Grant. Paul. 23 November 2008. news.bbc.co.uk . BBC News. 26 February 2010.
  3. Web site: ITV Digital goes broke. 27 March 2002 . news.bbc.co.uk . BBC News. 14 March 2010.
  4. Web site: ITV Digital woes bring football crisis. 28 March 2002 . news.bbc.co.uk . BBC News. 14 March 2010.
  5. News: Crisis clubs. 22 October 2002. The Guardian. 13 October 2013 . London.
  6. News: Football administration. Farquhar. Gordon. 20 March 2008 . news.bbc.co.uk/sport . BBC Sport . 26 February 2010.
  7. News: The murky world of football finances. Summers. Chris. 28 June 2006. news.bbc.co.uk . BBC News. 13 March 2010.
  8. Web site: The F.A. Premier League: Charter Report 2004/05 . . 13 October 2013 . dead . https://web.archive.org/web/20110818150113/http://www.premierleague.com/staticFiles/12/66/0%2C%2C12306~91666%2C00.pdf . 18 August 2011 .
  9. News: Chester City chief becomes first owner to fail fit and proper person test. Conn. David. 18 November 2009. The Guardian. 13 October 2013 . London.
  10. News: Points threat to clubs choosing administration. Warshaw. Andrew. 24 September 2003. The Independent. 26 February 2010 . London. https://web.archive.org/web/20100409015315/http://www.independent.co.uk/sport/football/news-and-comment/points-threat-to-clubs-choosing-administration-580968.html. 9 April 2010 . dead.
  11. Web site: Chairmen to agree points deductions. 15 January 2004. breaking.tcm.ie . Thomas Crosbie Holdings. 26 February 2010.
  12. News: Crisis clubs will lose nine points. Chaudhary. Vivek. 20 January 2004. The Guardian. 13 October 2013 . London.
  13. Web site: Wrexham FC in administration. 3 December 2004. news.bbc.co.uk . BBC News. 26 February 2010.
  14. News: Boston suffer new demotion blow . news.bbc.co.uk/sport . 10 June 2007 . BBC Sport .
  15. Web site: League closes 10-point loophole . 9 June 2007. news.bbc.co.uk/sport . BBC Sport. 26 February 2010.
  16. Web site: Plainer. Adam. Paying by the rules. The Lawyer. 31 May 2010. 11 January 2010. https://web.archive.org/web/20100512172003/http://www.thelawyer.com/paying-by-the-rules/1003055.article. 12 May 2010 . live.
  17. Web site: Frequently Asked Questions about the Enterprise Act: Company. The Insolvency Service. 31 May 2010. https://web.archive.org/web/20100505053545/http://www.insolvency.gov.uk/faq/faqeactc.htm. 5 May 2010. dead.
  18. Web site: Enterprise Act changes to be introduced in June. 24 April 2003. www.OUT-LAW.com. 31 May 2010.
  19. News: Crunched creditors call time on living the dream. Dave. Conn. The Guardian. 10 February 2010. 13 October 2013. London.
  20. Web site: Company Voluntary Arrangements . John . Verrill . . 1 September 2008 . 31 May 2010 . dead . https://web.archive.org/web/20111002071144/http://www.dundas-wilson.com/publications/dw_cms_4894.pdf . 2 October 2011 .
  21. News: HM Revenue and Customs v The Football League Ltd [2012] EWHC 1372 (Ch)].
  22. Web site: THE BRADFORD CITY ASSOCIATION FOOTBALL CLUB 1908 LIMITED . CompanyCheck . 14 February 2023.
  23. News: Portsmouth join host of clubs who have entered administration. 26 February 2010. The Daily Telegraph. 21 October 2010. London.
  24. Web site: CHARLTON ATHLETIC FOOTBALL COMPANY LIMITED . CompanyCheck . 14 February 2023.
  25. Book: Bower, Tom . Broken Dreams: Vanity, Greed and the Souring of British Football. Simon and Schuster. 2003. 978-0-743-22079-8.
  26. Web site: CFAC LIMITED . companiesintheuk.co.uk. 9 March 2024.
  27. Web site: MIDDLESBROUGH FOOTBALL AND ATHLETIC COMPANY LIMITED. CompanyCheck . 14 February 2023.
  28. News: Wirral businessman and Tranmere Rovers key man Frank Corfe dies . Nick . Hilton . Liverpool Daily Post . 27 January 2012. 13 October 2013.
  29. News: Tranmere Rovers put up for sale on eBay . Jonathan . Liew . The Daily Telegraph. 30 July 2009. 13 October 2013.
  30. News: Newport County complete remarkable return to Football league . 22 September 2020 . The Times . 1 August 2013.
  31. Web site: WEELSCOOT LIMITED . OpenCorporates . 19 February 2022.
  32. Web site: Chester City – A Brief History . . 13 March 2010 . https://web.archive.org/web/20100327161505/http://www.chester-city.co.uk/archive.asp . 27 March 2010 . dead .
  33. News: Hull earn temporary reprieve. 7 February 2001. news.bbc.co.uk/sport . BBC Sport. 31 May 2010.
  34. News: Hull bounce back from the brink. 12 March 2001. news.bbc.co.uk/sport . BBC Sport. 31 May 2010.
  35. Web site: QPR put into administration. 2 April 2001. news.bbc.co.uk/sport . BBC Sport. 14 March 2010.
  36. Web site: Loftus Road plc comes out of Administration . https://web.archive.org/web/20120320071531/http://www.qpr.co.uk/page/NewsDetail/0%2C%2C10373~221505%2C00.html . 20 March 2012 . Queens Park Rangers FC . 17 November 2002 . 13 October 2013 . dead .
  37. News: Conn . David . Shakers putting their faith in buckets . 3 December 2020 . Independent . 8 March 2002 .
  38. Web site: Shaymen face administration. 9 April 2002. news.bbc.co.uk /sport. BBC Sport. 27 February 2010.
  39. Web site: Halifax administration ends. 28 March 2003 . news.bbc.co.uk/sport . BBC Sport. 27 February 2010.
  40. Web site: Bradford City in administration. 16 May 2002. news.bbc.co.uk/sport . BBC Sport. 28 February 2010.
  41. Web site: Bradford future secure. 1 August 2002. news.bbc.co.uk/sport . BBC Sport. 28 February 2010.
  42. Web site: 2003-12-04. Notts County finally out of administration. 2020-06-23. The Independent. en.
  43. Web site: NOTTS INCORPORATED FOOTBALL CLUB LIMITED(THE) . CompanyCheck . 19 February 2022.
  44. News: Barnsley fall into administration. 3 October 2002. The Telegraph. 13 July 2012.
  45. Web site: Ridsdale seals Barnsley deal. 25 October 2003. news.bbc.co.uk/sport . BBC Sport. 13 July 2012.
  46. Web site: Leicester City put into administration. 22 October 2002. news.bbc.co.uk/sport . BBC Sport. 27 February 2010.
  47. Web site: Adams - Out of Administration But No Loan Signings . https://web.archive.org/web/20120612032940/http://www.lcfc.com/page/LatestNews/0%2C%2C10274~343548%2C00.html . 12 June 2012 . Leicester City FC . 17 November 2004 . 13 October 2013 . dead .
  48. Web site: FILBERT REALISATIONS NO 1 PLC . Companies House . find-and-update.company-information.service.gov.uk . 19 February 2021.
  49. Web site: Vale go into administration. 16 December 2002. news.bbc.co.uk/sport . BBC Sport. 6 January 2011.
  50. Web site: PORT VALE FOOTBALL CLUB LIMITED THE . 27 January 2022.
  51. Web site: York go into administration. 18 December 2002. news.bbc.co.uk/sport . BBC Sport. 27 February 2010.
  52. Web site: Trust deal inches York to safety. 26 March 2003. news.bbc.co.uk/sport . BBC Sport. 27 February 2010.
  53. Web site: YORK CITY ASSOCIATION FOOTBALL & ATHLETIC CLUB P L C(THE) . 19 February 2022.
  54. Web site: BBC - Three Counties - Sport - Trouble at the Top: Luton Kicks Off . 2023-02-01 . www.bbc.co.uk.
  55. News: Ipswich file for administration. 10 February 2003. The Daily Telegraph. 26 February 2010 . London.
  56. Web site: Ipswich exit administration. 30 May 2003. news.bbc.co.uk/sport . BBC Sport. 26 February 2010.
  57. News: Wimbledon go into administration. 9 June 2003. The Daily Telegraph. 15 April 2010 . London.
  58. Web site: Wimbledon to change name. 21 June 2004. news.bbc.co.uk/sport . BBC Sport. 15 April 2010.
  59. Web site: Struggling Latics given more time. 10 September 2003. 9 January 2022.
  60. News: Latics takeover approved. 3 February 2004. news.bbc.co.uk/sport . BBC Sport. 9 January 2022.
  61. Web site: OLDHAM ATHLETIC ASSOCIATION FOOTBALL CLUB LIMITED . 9 January 2022.
  62. Web site: Darlington in administration. 25 February 2009. news.bbc.co.uk/sport . BBC Sport. 26 February 2010.
  63. News: Creditors call for investigation after Darlington escape administration. https://web.archive.org/web/20121106143052/http://www.independent.co.uk/sport/football/news-and-comment/david-conn-creditors-call-for-investigation-after-darlington-escape-administration-565070.html . 2012-11-06 . limited . live. David. Conn. 29 May 2004. The Independent. 26 February 2010 . London.
  64. Web site: Bantams in administration. 27 February 2004. news.bbc.co.uk/sport . BBC Sport. 28 February 2010.
  65. News: Rhodes maps out new era. 10 December 2004. Telegraph & Argus. 13 October 2013.
  66. Web site: BRADFORD CITY AFC (1983) LIMITED . Companies House . find-and-update.company-information.service.gov.uk . 27 January 2022.
  67. Web site: Wrexham FC deal finally complete. 3 August 2006. news.bbc.co.uk . BBC News. 26 February 2010.
  68. Web site: Cambridge United file for administration.. is this the end of the U's?. 9 May 2005. www.bbc.co.uk/cambridgeshire . BBC Cambridgeshire . 27 February 2010.
  69. Web site: Cambridge United - A Fresh Start . https://web.archive.org/web/20120229081956/http://www.cambridge-united.co.uk/page/NewsDetail/0%2C%2C10423~689291%2C00.html . 29 February 2012 . Cambridge United FC . 22 July 2005 . 13 October 2013 . dead .
  70. Web site: Rotherham get 10-point deduction. 13 May 2006. news.bbc.co.uk/sport . BBC Sport. 27 February 2010.
  71. Web site: Crawley placed in administration. 5 June 2006. news.bbc.co.uk/sport . BBC Sport. 14 March 2010.
  72. Web site: Crawley Town conclude their CVA. 10 August 2007. news.bbc.co.uk/sport . BBC Sport. 14 March 2010.
  73. Web site: League confirm Boston deduction. 18 May 2007. news.bbc.co.uk/sport . BBC Sport. 27 February 2010.
  74. Web site: Boston come out of administration. 20 May 2008. news.bbc.co.uk/sport . BBC Sport. 27 February 2010.
  75. Web site: Leeds Utd call in administrators. 4 May 2007. news.bbc.co.uk . BBC News. 26 February 2010.
  76. Web site: Leeds United resold to Ken Bates. 11 July 2007. news.bbc.co.uk . BBC News. 26 February 2010.
  77. Web site: LEEDS UNITED ASSOCIATION FOOTBALL CLUB LIMITED . Companies House . find-and-update.company-information.service.gov.uk . 25 September 2021.
  78. Web site: Luton suffer 10-point deduction. news.bbc.co.uk/sport . BBC Sport. 27 February 2010 . 22 November 2007.
  79. Web site: Hatters set to exit administration . 28 July 2008. Luton Today. 13 October 2013.
  80. Web site: LUTON TOWN FOOTBALL CLUB LIMITED . Companies House . find-and-update.company-information.service.gov.uk . 9 January 2022.
  81. Web site: Bournemouth enter administration. 8 February 2008. news.bbc.co.uk/sport . BBC Sport. 26 February 2010.
  82. Web site: New Bournemouth owners revealed. 18 July 2008. news.bbc.co.uk/sport . BBC Sport. 26 February 2010.
  83. Web site: BOURNEMOUTH & BOSCOMBE ATHLETIC COMMUNITY FOOTBALL CLUB LIMITED . Companies House . find-and-update.company-information.service.gov.uk . 9 January 2022.
  84. Web site: History . 16 February 2012. Rotherham United FC . 13 October 2013.
  85. Web site: ROTHERHAM UNITED FOOTBALL CLUB LIMITED . Companies House . find-and-update.company-information.service.gov.uk . 25 September 2021.
  86. Web site: Halifax apply for administration. 14 March 2008. news.bbc.co.uk/sport . BBC Sport. 27 February 2010.
  87. Web site: HTST Advise Town Accepted into Unibond . 13 June 2008 . . 27 February 2010 . https://web.archive.org/web/20100328133057/http://www.halifaxafc.co.uk/page/SupportersTrustDetail/0%2C%2C10437~1328189%2C00.html . 28 March 2010 . dead .
  88. Web site: Darlington enter administration. 25 February 2009. news.bbc.co.uk/sport . BBC Sport. 26 February 2010.
  89. Web site: Darlington out of administration. 7 August 2009. news.bbc.co.uk/sport . BBC Sport. 26 February 2010.
  90. Web site: Southampton future 'in jeopardy'. 2 April 2009. news.bbc.co.uk/sport . BBC Sport. 26 February 2010.
  91. Web site: Penalised Saints face relegation. 23 April 2009. news.bbc.co.uk/sport . BBC Sport. 27 February 2010.
  92. Web site: Administrator Confirms SFC Sold! . https://web.archive.org/web/20120308220127/http://www.saintsfc.co.uk/page/NewsDetail/0%2C%2C10280~1716797%2C00.html . 8 March 2012 . Southampton FC . 8 July 2008 . 13 October 2013 . dead .
  93. News: Stockport enter administration after failing to pay creditors. 30 April 2009. The Guardian. 13 October 2013 . London.
  94. Web site: STATEMENT ON STOCKPORT COUNTY . https://web.archive.org/web/20100623010121/http://www.football-league.co.uk/footballleaguenews/20100618/statement-on-stockport-county_2246528_2074271 . 23 June 2010 . Football League. 18 June 2010 . 13 October 2013.
  95. Web site: Chester move into administration. 17 May 2009. news.bbc.co.uk/sport . BBC Sport. 13 March 2010.
  96. Web site: Northwich go into administration. 19 May 2009. news.bbc.co.uk/sport . BBC Sport. 24 October 2010.
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  128. News: Coventry City: Football League docks Sky Blues 10 points. 2 August 2013.
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  135. Web site: Bury hit with big point deduction after agreeing CVA to secure financial future. 18 July 2019.
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  143. https://www.buryfcss.co.uk/bury-back/ Bury FC: "Bury FC Are Coming Back"
  144. Web site: Derby County: Championship Club formally enter administration. 22 September 2021. www.bbc.co.uk/sport . BBC Sport. 22 September 2021.
  145. Web site: 1 July 2022 . Derby County: David Clowes completes takeover of League One club . 1 July 2022 . BBC Sport.
  146. News: Torquay United: Administration confirmed for National League South side . 8 May 2024 . BBC Sport . 5 April 2024.
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  149. Web site: Bury: Shakers' fixture at Rotherham called off by English Football League . 15 August 2019 . www.bbc.co.uk/sport . BBC Sport . 15 August 2019.
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  153. Web site: Dundee face point deduction. 22 January 2004. news.bbc.co.uk/sport . BBC Sport. 1 March 2010.
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  182. Web site: Two Clubs Start Season Late – Football Economy. 15 August 2009 .
  183. Web site: Livi relegated to Division Three . www.bbc.co.uk/sport . BBC Sport . 5 August 2009 . 28 February 2010.
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  185. Web site: Dundee exit administration . Dundee FC . 23 June 2011 . dead . https://web.archive.org/web/20111004222712/http://www.dundeefc.co.uk/news_detail.asp?newsid=1663 . 4 October 2011 .
  186. Web site: Dundee hit with 25-point penalty. 1 November 2010. www.bbc.co.uk/sport . BBC Sport. 1 November 2010. https://web.archive.org/web/20101102082458/http://news.bbc.co.uk/sport1/hi/football/teams/d/dundee/9146206.stm. 2 November 2010 . live.
  187. Web site: Rangers Football Club enters administration. 14 February 2012. www.bbc.co.uk/news . BBC News. 14 February 2012.
  188. Web site: Charles Green completes Rangers purchase despite Walter Smith bid . BBC News . www.bbc.co.uk/news . 14 June 2012 . 23 September 2012.
  189. Web site: RFC 2012 P.L.C. . Companies House . find-and-update.company-information.service.gov.uk . 25 September 2021.
  190. News: Rangers appoint administrators and incur 10-point deduction . The Guardian . 14 February 2012 . 3 October 2020.
  191. Web site: Rival teams block Rangers from playing in Scottish Premier League . ITV News . 4 July 2012 . 3 October 2020.
  192. Web site: Rangers demoted to 3rd division after debt crisis . ITV News . 13 July 2012 . 3 October 2020.
  193. Web site: Dunfermline set for cuts as interim administration is granted. 27 March 2013 . www.bbc.co.uk/sport . BBC Sport . 27 March 2013.
  194. News: Pars are officially out of administration eight months after club's future was thrown in doubt . 13 December 2013 . Trinity Mirror . Daily Record . 13 December 2013.
  195. Web site: Dunfermline docked 15 points following administration . www.bbc.co.uk/sport . BBC Sport . 9 April 2013 . 9 April 2013.
  196. Web site: Hearts placed into administration and deducted 15 points. 19 June 2013. www.bbc.co.uk/sport . BBC Sport. 19 June 2013.
  197. News: Hearts: Club exit administration, signing ban lifted . Brian . McLauchlin . www.bbc.co.uk/sport . BBC Sport . 11 June 2014 . 11 June 2014.
  198. News: Crusaders in administration but Wrexham Village aim to secure future . Andy . Wilson . The Guardian . 12 November 2010 . 13 October 2013 . London.
  199. Web site: Wrexham's Crusaders out of administration. www.bbc.co.uk/news . BBC News. 24 December 2010.
  200. Web site: Crusaders suffer points deduction . news.bbc.co.uk/sport . BBC Sport . 10 December 2010 . 24 October 2011.
  201. Web site: Wakefield Trinity Wildcats enter administration . news.bbc.co.uk/sport . BBC Sport . 1 December 2010 . 24 October 2011.
  202. Web site: Wakefield Wildcats out of administration after sale goes through . The Guardian . London . 17 February 2011 . 12 October 2013.
  203. News: Wakefield docked four points for going into administration . The Guardian . London . 18 February 2011 . 13 October 2013.

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