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Owls issued with winding up order

Npower League One side Sheffield Wednesday have been issued with a winding up order from Her Majesty's Revenue and Customs (HMRC).

The Owls, relegated from the Championship last season, said in a club statement on their official site:  "Sheffield Wednesday would like to inform supporters that their club is not about to be wound up, nor is it about to enter into admi­nis­tra­tion.

"We have been involved in dialogue with HMRC for a number of weeks. As such we have been somewhat surprised and disappointed by their decision to seek a winding up order at this time."

"We understand that HMRC is taking a tougher line in general with football clubs, but feel their actions are dispro­por­ti­onate and will raise unnecessary speculation as to the financial position of the club."

The action by HMRC relates to an outstanding PAYE balance of

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