COMMENTING on the result of the Independent Arbitration Panel, Football League Chairman Lord Mawhinney said:

"The deduction of 15 points from Leeds United has been upheld.

"On behalf of the Board and The League, I welcome the Panel's findings in their entirety.It has found that the actions we took were reasonable and appropriate in these unprecedented circumstances and that we had the power to act as we did.

"Now I believe we should draw a line under the whole process.Leeds United are a valued member of The Football League family.We should all now get back to the business of football and enjoy the climax to what has already been an exciting season."