Nottingham Forest drop into Premier League relegation zone after four-point deduction for PSR breach

Nottingham Forest say they are "extremely disappointed and dismayed" at being handed a four-point deduction for breaching the Premier League's Profitability and Sustainability Rules (PSR).

The deduction drops Forest into the relegation zone in 18th position, one point behind Luton, who move up to 17th, with nine games to play.

The Premier League said Forest admitted breaching PSR by £34.5m above their permitted threshold of £61m.

Clubs are usually allowed maximum losses of £105m over a three-year assessment period but this is reduced by £22m per season for any seasons within the period spent in the Championship.

Forest are unhappy about the Premier's League's submission to the independent commission, which imposed the sanction, and claim trust in the governing body has now been eroded after it pushed for a six-point sanction (as pictured below) - with eight points as an initial figure.

A Forest statement read: "Nottingham Forest is extremely disappointed with the decision of the commission to impose a sanction on the club of four points, to be applied with immediate effect.

"Notwithstanding our disappointment, we thank the commission for agreeing to deal with this matter on an expedited basis. The club considers it to be essential for the integrity of the league to have charges resolved in the season in which they are issued.

"We were extremely dismayed by the tone and content of the Premier League's submissions before the commission.

"After months of engagement with the Premier League, and exceptional cooperation throughout, this was unexpected and has harmed the trust and confidence we had in the Premier League.

"That the Premier League sought a sanction of eight points as a starting point was utterly disproportionate when