Salisbury City have lost their appeal against a two division demotion and will start the new season in the Southern Premier League.
The Whites broke Football Conference rules because they were unable to pay back a creditor by a set deadline, having come out of administration.
The decision means Forest Green Rovers will retain their place in the Blue Square Bet Premier.
Weston-super-Mare stay in the Blue Square Bet South.
Last year, Salisbury signed a three-year repayment plan with HM Revenue and Customs to avoid being wound up.
The club argued their hands were tied as the taxman refused a one-off sum.
They presented their case against relegation on Wednesday, but the Football Association Appeal Board unanimously decided that the appeal be dismissed.
A spokesman for the White's board said: "We are bitterly disappointed for our manager Tommy Widdrington and his team who despite all the obstacles placed before them last season, defied the odds and still finished so high up the league table.
"To punish the club again seems particularly harsh and we know from the level of support we received from people in all walks of the game, many feel the same way.
"Naturally the impact of being demoted will have an impact on how we run things. There will now need to be a complete review of all budgets.
"But one thing is certain and that is we will be back."
The Wiltshire club won promotion to the Blue Square Premier in 2007.
Last year, they were deducted 10 points for entering administration. Without that handicap Widdrington's side would have finished in sixth position.
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