Hearts have denied that Ann Budge argued Celtic should not be declared champions.

Two days after Dundee completed a U-turn to pass a resolution on ending Scotland's three lower divisions as they stood, the Hearts owner again criticised the handling of the process despite being chosen to co-chair a task force on league reconstruction.

With the Premiership expected to be declared in the same way once UEFA approves, Budge's comments on Celtic and general criticism of the Scottish Professional Football League board were viewed as a potential problem in securing the 11-1 agreement needed from top-flight clubs to extend the division and thus save Hearts from relegation.

However, Hearts claim her comments have been misinterpreted by some.

Budge had told BBC Radio Five Live on Friday: "Some of the rules were changed. You shouldn't be awarded a title if you haven't played 38 games; you shouldn't be relegated if you haven't played 38 games, and all sorts of other things in between. Some rules were changed, others weren't."

A Hearts statement read: "We would like to clarify our position on a comment made by Ann Budge during a broadcast interview that has, by some, been taken out of context.

"Ann was speaking in reference to the SPFL rules, with the broader point being that it is unfair to change some rules and not others, and not expressing an opinion on whether or not clubs such as Dundee Utd, and Celtic if the Premiership is called, will be deserving winners of their titles, which some articles suggest.

"The club's position has always been one of 'promotions but no relegations' on the grounds that there should be no losers in this situation if the season cannot be finished."

The make-up of the reconstruction task force was announced on Friday ahead of its first meeting on Monday afternoon.

Joint-chairs Budge and Les Gray of Hamilton will be joined by representatives from 11 other clubs as well as Highland League secretary Rod Houston and Lowland League chairman George Fraser.

Dundee managing director John Nelms is included in the group along with Hibernian chief executive Leeann Dempster and representatives from Partick Thistle, Falkirk and Edinburgh City, who could all be heavily impacted by reconstruction.