Championship side Sheffield Wednesday have been deducted 12 points for next season after being found guilty of breaching the Football League’s profitability and sustainability rules.

An independent disciplinary commission has deemed the Owls should not have included profits from the sale of their Hillsborough stadium in statements for the period ending July 2018.

“An independent disciplinary commission, appointed under EFL regulations, has ruled that Sheffield Wednesday will receive a 12-point deduction for breaching the league’s profitability and sustainability rules for the three-season reporting period ending with season 2017-18,” read an EFL statement.

“The sporting sanction will take effect in season 2020-21.”

Derby County also have a profit and sustainability case outstanding and the results of this case will surely interest them.

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