Administration (British football)

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". Because of this, many Football League clubs had financial problems and entered administration.

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". 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. A 'fit and proper persons' test was also introduced for directors of Premier League clubs. In November 2009, Stephen Vaughan, Sr. became the first director to fail the 'fit and proper persons' test.

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. 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. 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. The first club to incur this new penalty were League One side Wrexham F.C. who entered administration on 3 December 2004.

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). 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.

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. The Enterprise Act 2002 made reforms to the insolvency act and, from 15 September 2003, the altered procedures for administration were implemented. Most notably it abolished the Crown's preferential right to recover unpaid taxes ahead of other creditors. 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). 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".

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.

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

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. 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, On 27 August 2019, the EFL announced that Bury's membership of the league had been withdrawn. On 27 November 2020, Dale placed the club into administration.

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. 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. Furthermore, the Scottish Football Association would not allow clubs in administration to play in European competition. Both Motherwell and Dundee met the required conditions to avoid the deduction of points. The 10-point penalty was subsequently applied to Gretna in the 2007–08 season 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". 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. 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.

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. 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. Rangers attempted to agree a CVA with its creditors, but this offer was rejected by HMRC in June 2012. The business and assets of Rangers were instead sold to a new company. One of Rangers' assets was its membership of the SPL, but this could not be transferred without the approval of the other SPL clubs. Rangers' application for transfer was rejected by a 10–1 majority. 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).

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.

List of clubs in Scotland that have entered administration

Clubs in other sports that have entered administration

Notes

References

References

1. "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". [[Office of Public Sector Information]].
2. Grant, Paul. (23 November 2008). "Football clubs owe tax millions". BBC News.
3. (27 March 2002). "ITV Digital goes broke". BBC News.
4. (28 March 2002). "ITV Digital woes bring football crisis". BBC News.
5. (22 October 2002). "Crisis clubs". [[The Guardian]].
6. Farquhar, Gordon. (20 March 2008). "Football administration". BBC Sport.
7. Summers, Chris. (28 June 2006). "The murky world of football finances". BBC News.
8. "The F.A. Premier League: Charter Report 2004/05". [[Premier League]].
9. Conn, David. (18 November 2009). "Chester City chief becomes first owner to fail fit and proper person test". [[The Guardian]].
10. Warshaw, Andrew. (24 September 2003). "Points threat to clubs choosing administration". [[The Independent]].
11. (15 January 2004). "Chairmen to agree points deductions". [[Thomas Crosbie Holdings]].
12. Chaudhary, Vivek. (20 January 2004). "Crisis clubs will lose nine points". [[The Guardian]].
13. (3 December 2004). "Wrexham FC in administration". BBC News.
14. (10 June 2007). "Boston suffer new demotion blow". BBC Sport.
15. (9 June 2007). "League closes 10-point loophole". BBC Sport.
16. Plainer, Adam. (11 January 2010). "Paying by the rules". [[The Lawyer]].
17. "Frequently Asked Questions about the Enterprise Act: Company". [[Insolvency Service.
18. (24 April 2003). "Enterprise Act changes to be introduced in June".
19. Conn, Dave. (10 February 2010). "Crunched creditors call time on living the dream". [[The Guardian]].
20. Verrill, John. (1 September 2008). "Company Voluntary Arrangements". [[Dundas & Wilson]].
21. "HM Revenue and Customs v The Football League Ltd [2012] EWHC 1372 (Ch)".
22. "THE BRADFORD CITY ASSOCIATION FOOTBALL CLUB 1908 LIMITED". CompanyCheck.
23. (26 February 2010). "Portsmouth join host of clubs who have entered administration". [[The Daily Telegraph]].
24. "16. Charlton 3 Grimsby 3". [[Charlton Athletic F.C.]].
25. "CHARLTON ATHLETIC FOOTBALL COMPANY LIMITED". CompanyCheck.
26. Bower, Tom. (2003). "Broken Dreams: Vanity, Greed and the Souring of British Football". Simon and Schuster.
27. "CFAC LIMITED". companiesintheuk.co.uk.
28. "Winners at Last! 1986 to present". [[Middlesbrough F.C.]].
29. "MIDDLESBROUGH FOOTBALL AND ATHLETIC COMPANY LIMITED". CompanyCheck.
30. Hilton, Nick. (27 January 2012). "Wirral businessman and Tranmere Rovers key man Frank Corfe dies". Liverpool Daily Post.
31. Liew, Jonathan. (30 July 2009). "Tranmere Rovers put up for sale on eBay". The Daily Telegraph.
32. (1 August 2013). "Newport County complete remarkable return to Football league". [[The Times]].
33. "WEELSCOOT LIMITED". OpenCorporates.
34. "Chester City – A Brief History". [[Chester City F.C.]].
35. (7 February 2001). "Hull earn temporary reprieve". BBC Sport.
36. (12 March 2001). "Hull bounce back from the brink". BBC Sport.
37. (2 April 2001). "QPR put into administration". BBC Sport.
38. (17 November 2002). "Loftus Road plc comes out of Administration". Queens Park Rangers FC.
39. (8 March 2002 }}{{Dead link). "Shakers putting their faith in buckets". Independent.
40. (9 April 2002). "Shaymen face administration". BBC Sport.
41. (28 March 2003). "Halifax administration ends". BBC Sport.
42. (16 May 2002). "Bradford City in administration". BBC Sport.
43. (1 August 2002). "Bradford future secure". BBC Sport.
44. (2003-12-04). "Notts County finally out of administration".
45. "NOTTS INCORPORATED FOOTBALL CLUB LIMITED(THE)". CompanyCheck.
46. (3 October 2002). "Barnsley fall into administration". The Telegraph.
47. (25 October 2003). "Ridsdale seals Barnsley deal". BBC Sport.
48. (22 October 2002). "Leicester City put into administration". BBC Sport.
49. (17 November 2004). "Adams - Out of Administration But No Loan Signings". Leicester City FC.
50. "FILBERT REALISATIONS NO 1 PLC". Companies House.
51. (16 December 2002). "Vale go into administration". BBC Sport.
52. "PORT VALE FOOTBALL CLUB LIMITED THE".
53. (18 December 2002). "York go into administration". BBC Sport.
54. (26 March 2003). "Trust deal inches York to safety". BBC Sport.
55. "BBC - Three Counties - Sport - Trouble at the Top: Luton Kicks Off".
56. Kajumba, Adrian. (1 April 2009). "Southampton FC will not lose points over parent company's impending administration". [[Southern Daily Echo]].
57. (12 April 2006). "Financial allegation intensifies bitter Derby battle". The Guardian.
58. Conn, David. (9 April 2005). "David Conn: From ABC to QPR, the tangled tale of how football gambled its future". [[The Independent]].
59. (13 February 2003). "Ipswich reveal restructure plan". BBC Sport.
60. (10 February 2003). "Ipswich file for administration". [[The Daily Telegraph]].
61. (30 May 2003). "Ipswich exit administration". BBC Sport.
62. (9 June 2003). "Wimbledon go into administration". [[The Daily Telegraph]].
63. (21 June 2004). "Wimbledon to change name". BBC Sport.
64. (10 September 2003). "Struggling Latics given more time".
65. (3 February 2004). "Latics takeover approved". BBC Sport.
66. "OLDHAM ATHLETIC ASSOCIATION FOOTBALL CLUB LIMITED".
67. (25 February 2009). "Darlington in administration". BBC Sport.
68. Conn, David. (29 May 2004). "Creditors call for investigation after Darlington escape administration". [[The Independent]].
69. (27 February 2004). "Bantams in administration". BBC Sport.
70. (10 December 2004). "Rhodes maps out new era". [[Telegraph & Argus]].
71. "BRADFORD CITY AFC (1983) LIMITED". Companies House.
72. (3 August 2006). "Wrexham FC deal finally complete". BBC News.
73. (9 May 2005). "Cambridge United file for administration.. is this the end of the U's?". BBC Cambridgeshire.
74. (22 July 2005). "Cambridge United - A Fresh Start". Cambridge United FC.
75. (13 May 2006). "Rotherham get 10-point deduction". BBC Sport.
76. (5 June 2006). "Crawley placed in administration". BBC Sport.
77. (10 August 2007). "Crawley Town conclude their CVA". BBC Sport.
78. (7 August 2007). "Crawley hit by six-point penalty". BBC Sport.
79. (18 May 2007). "League confirm Boston deduction". BBC Sport.
80. (20 May 2008). "Boston come out of administration". BBC Sport.
81. (10 June 2007). "Boston suffer new demotion blow". BBC Sport.
82. (4 May 2007). "Leeds Utd call in administrators". BBC News.
83. (11 July 2007). "Leeds United resold to Ken Bates". BBC News.
84. "LEEDS UNITED ASSOCIATION FOOTBALL CLUB LIMITED". Companies House.
85. Broadbent, Rick. (2 May 2008). "Ken Bates fumes after Leeds United points ruling is upheld". [[The Times]].
86. (22 November 2007). "Luton suffer 10-point deduction". BBC Sport.
87. (28 July 2008). "Hatters set to exit administration". Luton Today.
88. "LUTON TOWN FOOTBALL CLUB LIMITED". Companies House.
89. (10 July 2008). "Luton to face 30-point deduction". BBC Sport.
90. (8 February 2008). "Bournemouth enter administration". BBC Sport.
91. (18 July 2008). "New Bournemouth owners revealed". BBC Sport.
92. "BOURNEMOUTH & BOSCOMBE ATHLETIC COMMUNITY FOOTBALL CLUB LIMITED". Companies House.
93. (6 May 2009). "AFC Bournemouth – A History in the Making". AFC Bournemouth.
94. (16 February 2012). "History". Rotherham United FC.
95. "ROTHERHAM UNITED FOOTBALL CLUB LIMITED". Companies House.
96. (14 March 2008). "Halifax apply for administration". BBC Sport.
97. (13 June 2008). "HTST Advise Town Accepted into Unibond". [[F.C. Halifax Town]].
98. (25 February 2009). "Darlington enter administration". BBC Sport.
99. (7 August 2009). "Darlington out of administration". BBC Sport.
100. (2 April 2009). "Southampton future 'in jeopardy'". BBC Sport.
101. (23 April 2009). "Penalised Saints face relegation". BBC Sport.
102. (8 July 2008). "Administrator Confirms SFC Sold!". Southampton FC.
103. (30 April 2009). "Stockport enter administration after failing to pay creditors". [[The Guardian]].
104. (18 June 2010). "STATEMENT ON STOCKPORT COUNTY". Football League.
105. (17 May 2009). "Chester move into administration". BBC Sport.
106. (26 February 2010). "Chester City expelled from Football Conference". BBC Sport.
107. (8 March 2010). "Chester City results erased from Blue Square Premier". BBC Sport.
108. (10 March 2010). "Chester City wound up in High Court". BBC Sport.
109. (6 August 2009). "Chester hit by 25-point penalty". BBC Sport.
110. (13 August 2009). "Chester permitted to start season". BBC Sport.
111. (19 May 2009). "Northwich go into administration". BBC Sport.
112. Simpson, Andrew. (20 May 2010). "Rules of the game; the battle lines are drawn over Appendix E". [[Newsquest]].
113. Simpson, Andrew. (9 September 2010). "Northwich Victoria will meet the FA to discuss prize money owed to the club". [[Newsquest]].
114. Simpson, Andrew. (12 May 2010). "Northwich Victoria face their own doomsday scenario in fight with Football Conference". [[Newsquest]].
115. (10 June 2010). "Northwich Victoria decision". FA.
116. (2 July 2009). "Farsley receive stay of execution". BBC Sport.
117. (10 March 2010). "Farsley Celtic finally disbanded". BBC Sport.
118. (4 September 2009). "Farsley Celtic saved from closure". BBC Sport.
119. (4 September 2009). "Salisbury City deducted ten points / Luton preview". [[Salisbury Journal]].
120. (26 February 2010). "Salisbury City nearly out of administration". BBC Sport.
121. (10 June 2010). "Salisbury City lose their appeal against demotion". BBC Sport.
122. (20 May 2010). "Salisbury City facing double demotion over unpaid debts". BBC Sport.
123. (28 October 2009). "Weymouth set for administration". BBC Sport.
124. (27 November 2009). "Rolls signs deal to save Weymouth". BBC Sport.
125. (27 January 2010). "Championship side Crystal Palace go into administration". BBC Sport.
126. (20 August 2010). "Palace Exit Administration". Crystal Palace FC.
127. "CRYSTAL PALACE F.C. (2000) LIMITED". Companies House.
128. (26 February 2010). "Pompey become first top-flight club in administration". BBC Sport.
129. (24 October 2010). "Portsmouth sale approved by Football League". BBC Sport.
130. "PORTSMOUTH CITY FOOTBALL CLUB LIMITED". Companies House.
131. (4 March 2011). "Plymouth Argyle go into administration". BBC Sport.
132. (31 October 2011). "James Brent's Plymouth Argyle takeover completed". BBC Sport.
133. "PLYMOUTH ARGYLE FOOTBALL COMPANY LIMITED(THE)". Companies House.
134. (7 July 2011). "Rushden & Diamonds enter administration". BBC Sport.
135. (8 July 2011). "Rushden & Diamonds". BBC Sport.
136. (3 January 2012). "Darlington placed into administration for third time in nine years". The Guardian.
137. (21 June 2012). "DFC 1883 Ltd relegation appeal dimissed (sic)". ITV News.
138. (17 February 2012). "Portsmouth Football Club back in administration". BBC Sport.
139. Hassan, Nabil. (19 April 2013). "Portsmouth come out of administration". BBC Sport.
140. "PORTSMOUTH FOOTBALL CLUB (2010) LIMITED". Companies House.
141. (8 March 2012). "Port Vale: Administrator Bob faces a sense of deja-vu". [[The Sentinel (Staffordshire).
142. (20 November 2012). "Port Vale exit administration as Paul Wildes completes takeover". BBC Sport.
143. "PORT VALE (VALIANT 2001) FOOTBALL CLUB LIMITED". Companies House.
144. (26 March 2013). "Coventry City to be docked 10 points after High Court hearing". BBC Sport.
145. Scott, Ged. (14 June 2013). "BBC Sport – Coventry City administrator Paul Appleton accepts Otium bid". BBC Sport.
146. "COVENTRY CITY FOOTBALL CLUB (HOLDINGS) LIMITED". Companies House.
147. (28 March 2013). "Coventry City deducted 10 points by the Football League". BBC Sport.
148. (2 August 2013). "Coventry City: Football League docks Sky Blues 10 points".
149. (2 March 2013). "Relegated club goes into administration". BBC Sport.
150. "ALDERSHOT TOWN F.C. (1992) LIMITED". Companies House.
151. Iles, Marc. (13 May 2019). "Bolton Wanderers officially enter into administration". The Bolton News.
152. Iles, Marx. (28 August 2019). "Bolton Wanderers takeover completed by Football Ventures consortium". The Bolton News.
153. "BWFC2019 LIMITED". Companies House.
154. (13 May 2019). "Bolton Wanderers appoint administrators and face 12-point deduction". BBC Sport.
155. (18 July 2019). "Bury hit with big point deduction after agreeing CVA to secure financial future".
156. (16 March 2020). "Bury owner Steve Dale renews attempts to settle debts after initial CVA terminated". BBC Sport.
157. "Bury deducted 12 points by EFL". BBC Sport.
158. [https://www.consultancy.uk/news/24451/rhyl-fc-collapses-citing-covid-19-impact consultancy: "Rhyl FC collapses citing Covid-19 impact"]
159. (1 July 2020). "Wigan Athletic: Championship club goes into administration". BBC Sport.
160. [https://www.bbc.co.uk/sport/football/56574975 BBC Sport: "Wigan Athletic: Abdulrahman Al-Jasmi takeover of League One strugglers completed"]
161. "LATICS REALISATIONS LIMITED". Companies House.
162. (27 November 2020). "Bury FC placed in administration as part of 'rescue' plan". Bury Times.
163. [https://www.buryfcss.co.uk/bury-back/ Bury FC: "Bury FC Are Coming Back"]
164. (22 September 2021). "Derby County: Championship Club formally enter administration". BBC Sport.
165. (1 July 2022). "Derby County: David Clowes completes takeover of League One club".
166. (5 April 2024). "Torquay United: Administration confirmed for National League South side". BBC Sport.
167. (31 May 2024). "Creditors approve Torquay United takeover". BBC Sport.
168. (13 March 2024). "Torquay United docked 10 points in National League South after financial issues". BBC Sport.
169. (24 October 2025). "Sheffield Wednesday: Championship club deducted 12 points after filing for administration". Sky Sports.
170. (19 December 2025). "Ex-pro completes non-league football club takeover".
171. Issimdar, Mariam. (11 January 2026). "Harlow Town Football Club goes into administration".
172. (25 January 2026). "Football: Harlow Town fall to heavy defeat against Harpenden".
173. (25 July 2019). "Bury: EFL warns club could be expelled if financial assurances are not provided". BBC Sport.
174. (15 August 2019). "Bury: Shakers' fixture at Rotherham called off by English Football League". BBC Sport.
175. "Bury FC: Membership of the League withdrawn".
176. (27 August 2019). "Bury expelled by English Football League after takeover collapses". BBC.
177. (18 December 2003). "SPL debate administration penalty". BBC Sport.
178. (22 January 2004). "Dundee face point deduction". BBC Sport.
179. (21 January 2004). "Uefa blow for cash-strapped clubs". BBC Sport.
180. (26 May 2004). "Dundee rescue plan agreed". BBC Sport.
181. (September 2019). ["Scottish Football League Handbook 2009–2010"](http://www.scottishfootballleague.com/res/documents/SFL/SFLHandbook/SFL%20Constitution%20and%20Rules2.pdf}}{{Dead link). [[Scottish Football League]].
182. Grahame, Ewing. (9 October 2013). "SPFL clubs that go into administration could be relegated". The Daily Telegraph.
183. (5 August 2009). "Livi relegated to Division Three". BBC Sport.
184. (6 May 2012). "SPL board can't win over Rangers decision - Stephen Thompson". BBC Sport.
185. (30 May 2012). "SPL: Clubs set new financial fair play rules at Hampden meeting". BBC Sport.
186. (12 June 2012). "Rangers to re-form after creditors' deal is rejected". BBC Sport.
187. (4 July 2012). "Rangers newco refused SPL entry after chairmen vote". BBC Sport.
188. (13 July 2012). "Rangers: Charles Green accepts Division Three vote". BBC Sport.
189. Russell, Grant. (19 June 2013). "Q&A: What will happen to Hearts now they are in administration?". STV Sport.
190. Tallentire, Mark. (11 January 2000). "Queen's Park peril clouds Hampden future". The Guardian.
191. (3 April 2000). "SFA takes Hampden control". BBC News.
192. (15 December 2000). "Morton call in the administrator". BBC Sport.
193. (8 August 2001). "Morton are saved". BBC Sport.
194. (23 December 2000). "Clydebank future in doubt again". BBC Sport.
195. (9 July 2002). "Airdrie buy Bankies". BBC Sport.
196. (21 May 2002). "New hope as Airdrieonians die". BBC Sport.
197. (24 April 2002). "Motherwell in turmoil". BBC Sport.
198. (20 April 2004). "'Well end administration". BBC Sport.
199. (25 November 2003). "Dundee sack 25 staff". BBC Sport.
200. (7 August 2004). "Dundee 0–1 Hearts". BBC Sport.
201. (3 February 2004). "Livi in administration". BBC Sport.
202. "Livingston FC Profile". Livingston FC.
203. (10 March 2008). "Irons saddened by Gretna plight". BBC Sport.
204. Little, Amanda. (8 August 2008). "Liquidation signals the final nail in Gretna coffin". [[The Cumberland News]].
205. (29 May 2008). "Gretna demoted to Division Three". BBC Sport.
206. (24 July 2009). "Livi to go into administration". BBC Sport.
207. (15 August 2009). "Two Clubs Start Season Late – Football Economy".
208. (5 August 2009). "Livi relegated to Division Three". BBC Sport.
209. Spence, Jim. (14 October 2010). "Dundee enter administration and face liquidation threat". BBC Sport.
210. "Dundee exit administration". Dundee FC.
211. (1 November 2010). "Dundee hit with 25-point penalty". BBC Sport.
212. (14 February 2012). "Rangers Football Club enters administration". BBC News.
213. (14 June 2012). "Charles Green completes Rangers purchase despite Walter Smith bid". BBC News.
214. "RFC 2012 P.L.C.". Companies House.
215. (14 February 2012). "Rangers appoint administrators and incur 10-point deduction". The Guardian.
216. (4 July 2012). "Rival teams block Rangers from playing in Scottish Premier League". ITV News.
217. (13 July 2012). "Rangers demoted to 3rd division after debt crisis". ITV News.
218. (27 March 2013). "Dunfermline set for cuts as interim administration is granted". BBC Sport.
219. (13 December 2013). "Pars are officially out of administration eight months after club's future was thrown in doubt". Trinity Mirror.
220. (9 April 2013). "Dunfermline docked 15 points following administration". BBC Sport.
221. (19 June 2013). "Hearts placed into administration and deducted 15 points". BBC Sport.
222. McLauchlin, Brian. (11 June 2014). "Hearts: Club exit administration, signing ban lifted". BBC Sport.
223. (22 October 2024). "Inverness Caley Thistle goes into administration".
224. (12 September 2025). "Inverness Caledonian Thistle exits administration".
225. (19 October 2024). "Quantuma appointed as administrators of Dumbarton Football Club".
226. (2025-06-12). "Rescue plan set to see Dumbarton reformed as newco following liquidation".
227. (19 November 2024). "Scottish League 1 Dumbarton enter administration".
228. Wilson, Andy. (12 November 2010). "Crusaders in administration but Wrexham Village aim to secure future". The Guardian.
229. (24 December 2010). "Wrexham's Crusaders out of administration". BBC News.
230. (10 December 2010). "Crusaders suffer points deduction". BBC Sport.
231. (1 December 2010). "Wakefield Trinity Wildcats enter administration". BBC Sport.
232. (17 February 2011). "Wakefield Wildcats out of administration after sale goes through". The Guardian.
233. (18 February 2011). "Wakefield docked four points for going into administration". The Guardian.
234. (15 December 2025). "Featherstone Rovers enter administration with deadline set for new ownership". All Out Rugby League.
235. (9 January 2026). "Featherstone Rovers axed from Championship amid financial woes as second tier re-jigged". Love Rugby League.