Eurosport - Tue, 18 Mar 15:44:00 2008
League Two Rotherham have gone into administration and been docked 10 points for the second time in 18 months after being denied a two-week extension to find new funds by Leeds Crown Court.
The club previously went into administration - and incurred a 10-point penalty - two seasons ago, and are thought to owe hundreds of thousands of pounds to the Inland Revenue.
The South Yorkshire side had occupied the last play-off place in League Two, but the loss of 10 points sends them into mid-table.
The decision leaves them in 11th place, six points off the play-offs with eight games left to play, while Chesterfield replace them in seventh.
If the club had avoid going into administration until March 27, the 10-point penalty would have been postponed until next season.
The club have appointed Excel Business Solutions as their administrator.
Tom Williams / Eurosport