Scottish Championship side Livingston have been deducted five points over a breach of tax rules.
The club admitted at a disciplinary hearing on Monday that it had failed to advise the Scottish Professional Football League that it had been in default of its tax obligations for paying players.
The breach made it possible for Livingston to register players outside of the window in which they would normally be allowed to. They have also been fined £10,000 by the SPFL.
Livingston were already at the bottom of the Scottish Championship table, but this punishment has now put them seven points adrift of ninth-placed Cowdenbeath.
The club was hit with a transfer ban at the start of the season after defaulting on tax payments.
