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SFL chiefs are bracing themselves for a First Division promotion and relegation shambles if Dunfermline go bust.

 

The Pars face the prospect of being liquidated as early as next week if they can’t settle a bill of £134,000 to HMRC and the ramifications for Scottish football’s second tier would be severe.

 

That scenario would set in motion an SFL ruling that declares all of Dunfermline’s results this season null and void and would drastically alter the league.

 

The East End Park side are battling against the clock with £450,000 due to creditors as well as £35,000 still overdue for players wages with a further £95,000 needed to be found for March’s salary payments.

 

If HMRC’S winding-up order is acted upon next week, Scottish football would face an unprecedented situation that would see leaders Morton automatically handed an extra two-point advantage over second-placed Partick Thistle due to points gained or lost against the Pars this season.

 

At the bottom end, Airdrie’s fight against the drop would be all but over as they would be struck with a

four-point deduction.

 

That would leave the Diamonds nine points adrift of Dumbarton who have played two games less but have failed to take anything from Dunfermline this season and would be unaffected.

 

An SFL source confirmed the rules to address a club failing to fulfil their fixtures are, ‘set in stone’.

 

Rule 94.2.1 states: “In the event of the club defaulting in the course of any season without having fulfilled all of its fixtures then all matches in which the defaulting club(s) participated in the course of

that season shall be declared void by the Board.”

 

Hamilton chairman Les Gray admits the First Division reverting to a nine-team league would be a worst-case scenario which should have every club praying the Pars can survive.

 

He said: “That would make it very difficult for everyone to get their heads around the way the league would then look at this late stage in the season.

 

“There are only nine games left for a lot of teams and that scenario may effectively relegate Airdrie and would impact on the clubs at the top of the table who are fighting it out for the title.

 

“These are the rules and I don’t see any other way around them.

 

“This is a scenario which cannot have been foreseen and it’s still ifs, buts and maybes.”

 

No Scottish club in modern times has failed to see out a season and Gray believes questions must be asked if Dunfermline cannot limp through to the end of the current campaign.

 

He said: “The league is supposed to have done due diligence to ensure all clubs are able to see out their games until the end of the season.

 

“That was the case previously with Gretna when they were in the SPL. There have been measures put in place to ensure clubs can compete and see out their season.

 

“If Dunfermline weren’t able to do that then we need to look at the situation and see why that’s been allowed to happen.”

 

http://www.dailyrecord.co.uk/sport/football/football-news/sfl-chiefs-ready-promotion-relegation-1776018

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