Huddersfield Town and Rotherham United’s relegation rivals could face 12-point deduction
The plan was put in place last season when Royals were docked six points for breaching profit and sustainability rules.
Reports claim that the Royals, who visit Middlesbrough on Saturday, have not adhered to an agreement made with the governing body in 2021-22 - and The Times have revealed that if they found guilty, the Berkshire club could face a 12-point deduction.
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Hide AdPaul Ince's side are currently 14th in the table and 13 points above the bottom three, but a big points penalty could put them in the relegation equation.
Yorkshire clubs Huddersfield Town and Rotherham United are among second-tier clubs who are fighting to stave off the drop.
An EFL statement read: "In November 2021, the EFL and Reading Football Club reached an Agreed Decision in respect of the Club’s failure to comply with the League’s Profit and Sustainability (P&S) Rules.
"As part of the decision, the Club is required to comply with the terms of a Business Plan up until the end of season 2022/23. The plan focuses on a number of financial targets with the objective of improving the Club’s financial performance.
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Hide Ad"The League is currently reviewing submissions from Reading to determine whether compliance has been achieved.
"There will be no further comment on the matter at this time."
Reading host Sheffield United on March 7 and Hull City 11 days later and their final game of the campaign is at Huddersfield on May 8.