Just discovered this sorry about my previous post
http://www.scotprem.com/content/medi...%202009-10.pdf
A6.8 Where a Club takes, suffers or is subject to an Insolvency Event that
Club shall be deducted 10 points. Where the Insolvency Event occurs during
the Season, the points deduction shall apply immediately. Where the
Insolvency Event occurs during the Close Season the points deduction shall
apply in respect of the immediately following Season, such that the Club
starts that immediately following Season on minus 10 points.