Livingston fined £10,000 and deducted five championship points for breaching SPFL rules
Livingston have been deducted five SPFL Championship points and fined £10,000 for breaching a number of SPFL rules relating to non-payment of tax.
The West Lothian club failed to advise the league body that it had been in default of its tax obligations in relation to payments made to players.
Consequently, Livingston had been able to register professional players in registration periods when it otherwise would not have been able to do so.
SPFL chief executive Neil Doncaster commented: "The tax default and reporting rules are an integral part of maintaining a fair league competition."
The club pleaded guilty at a disciplinary meeting to breaches of SPFL rules E20, E22 and E29.
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