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Last Updated: Friday, 7 September 2007, 09:33 GMT 10:33 UK
Leeds handed new sanction by FA
Leeds United
Leeds United have been barred from full membership of the Football Association after being unable to prove all their non-football creditors have been paid.

The League One side still owe unpaid tax and VAT to HM Revenue and Customs (HMRC) following their spell in administration earlier this year.

United will still be able to compete in all competitions, including the FA Cup.

However, they will be unable to vote at any FA general meetings or receive FA Cup final tickets, as other clubs do.

A statement on the club's 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."

The club's failure to agree a CVA, as per the Football League's rules governing insolvency, has already cost them a 15-point penalty which the League imposed in early August.

However, the Yorkshire club have won their first four league games, reducing the deficit to minus three points.

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17 Aug 07 |  Leeds United
Leeds lose points penalty appeal
09 Aug 07 |  Leeds United
Leeds hit with 15-point penalty
04 Aug 07 |  Leeds United
Leeds players not paid for June
20 Jul 07 |  Leeds United
League demands Leeds assurances
12 Jul 07 |  Leeds United
Leeds United resold to Ken Bates
11 Jul 07 |  Business
HM Revenue to challenge Leeds Utd
03 Jul 07 |  Business


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