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THE Spanish Football League (LFP) has relegated Sevilla and Celta from the first to the Third Division for failing to present budget guarantees for the coming season.
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The LFP's financial committee said the two clubs had failed to comply with a 1991 law which states all clubs, in submitting close season accounts, must guarantee five per cent of their budget for the next year.
Sevilla, who finished fifth last season and qualified for the UEFA Cup, and Celta of Vigo, who finished 13th, were the only clubs who failed to meet the criteria.
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