Sheffield Wednesday's Championship rivals Derby County face possible points deduction after EFL charge

It follows Sheffield Wednesday’s charge of misconduct, handed out in November, after the EFL raised questions over the circumstances around the sale of their Hillsborough stadium.

Along with Wednesday, Derby are one of a handful of Championship clubs to take advantage of a loophole in the authority’s Financial Fair Play (FFP) that allowed the sale of a stadium to be included in their P&S accounts.

The charge relates to losses in the three years up to June 2018 – the same as Wednesday – despite the £80m sale of their Pride Park stadium to owner Mel Morris, which saw a pre-tax profit of £14.6m in their latest accounts.

Spending rules allow Championship clubs to lose no more than £39m over a three-year period.

An EFL statement read: “Following a review of Derby County’s Profitability and Sustainability (P&S) submissions, the EFL has charged the Club for recording losses in excess of the permitted amounts provided for in EFL Regulations for the three-year period ending 30 June 2018.

“The Club will now be referred to an independent Disciplinary Commission, which will hear representations from both the EFL and Derby County.

"As these matters are now subject to proceedings, the EFL will be making no further comment at this time.”

Wednesday’s case has been taken to arbitration. An date for any hearing is yet to be set.