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Leeds Given Further Sanction By FA


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League One side Leeds United have been barred from full membership of the Football Association after they were unable to prove that all their non-football creditors had been paid.

The Yorkshire club still owe unpaid income tax and VAT to HM Revenue and Customs (HMRC) following their time in administration earlier this year.

The club are still allowed to compete in all competitions, including the FA Cup, but will not be able to vote at any FA general meetings, or receive FA Cup final tickets as member clubs do.

A statement on the Leeds United website read: "The club has made an application to the FA to transfer full membership following administration.

"The Football Association have not yet approved this request as we have been unable to demonstrate that all non-football creditors have been satisfied.

"All monies owed to other football clubs and members of the football family have been met in full.

"The reason that non-football creditors have not yet been satisfied is that the CVA (Company Voluntary Arrangement) was not completed due to the stance of the HMRC.

"The club would prefer to be a full member of the FA, but it is also comfortable that not being a member will not prevent us from doing anything we need to do."

It was because Leeds failed to agree a CVA, in accordance with the rules of the Football League governing insolvency, that they incurred a 15-point penalty at the start of this season.

However, they have made a superb start to the season on the pitch, winning all four of their opening League One matches to cut the points deficit to minus threeir Yorkshire club have won their first four league games, reducing the deficit to minus three points.

On Saturday they entertain third-placed Hartlepool United at Elland Road, and victory in that game would leave them on zero points, one fewer than Walsall unless the Saddlers win or draw their game at home to 16th-placed Port Vale.

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