PREMIER LEAGUE

PREMIER LEAGUE RULES: SECTION E
SECTION E: CLUBS – FINANCE
HMRC Old Rule
E.18. Each Club shall provide quarterly certification in such form as the Board may
request from time to time to confirm that its liabilities to HMRC in respect of
PAYE and NIC are up to date (that is, no more than 28 days in arrears).
E.19. Each Club shall promptly on request from the Board:
E.19.1. provide confirmation (to be signed by two Directors) as to whether it has
any outstanding liabilities to HMRC, and if it has it shall provide the
Board with full details thereof (including details of any agreements
which are in place with HMRC as regards such liabilities); and
E.19.2. provide HMRC with written permission in such form as HMRC may require
for HMRC to share information about the Club’s liabilities to HMRC with
the League.
E.20. Where the Board reasonably believes that a Club’s liabilities in respect of PAYE
& NIC are not up to date (as defined in Rule E.18) it may exercise the powers
set out in Rule E.15.
Power to Deduct Old Rule
E.21. If the Board is reasonably satisfied that a Club or Relegated Club (‘the debtor
Club”) has failed to make any payment due to any creditor of the description set
out in Rule E.23, the Board shall be empowered to:
E.21.1. deduct the amount of any such payment from any distribution of UK
Broadcasting Money, Overseas Broadcasting Money, Commercial
Contract Money, Radio Contract Money or Title Sponsorship Money
(“Central Funds”) payable to the debtor Club, paying the same to the
creditor to which it is due; and
E.21.2. withhold any distribution of Central Funds otherwise due to the debtor
Club to the extent of any liabilities falling due from the debtor Club to any
creditor of the description set out in Rule E.23 within the period of 60 days
after the due date of the distribution of the Central Funds to the debtor
Club, and pay the same to the creditor on the date when it is due to that
creditor should the debtor Club fail to do so.
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E.22. The Board shall only have the powers set out in Rule E.21.2 if the debtor Club has
failed to make any payment when due (whether or not paid thereafter) to a creditor
of the description set out in Rule E.23 within the period of 120 days immediately
prior to the due date of distribution of the Central Funds to the debtor Club.
E.23. The creditors to which Rule E.21 applies are:
E.23.1. another Club (or club); or
E.23.2. the League; or
E.23.3. any Associated Undertaking, Fellow Subsidiary Undertaking, Group
Undertaking or Subsidiary Undertaking of the League; or
E.23.4. any pension or life assurance scheme administered by or on behalf of the
League; or
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