Points deduction puts West Bromwich Albion back in danger and gives Sheffield Wednesday part to play

Long-since relegated Sheffield Wednesday could have a part to play in who goes down.

Six points clear of the relegation zone with two matches left and a much better goal difference, the Baggies looked all but safe after Tuesday's 3-0 win over Watford.

Now they will need one more, or two draws if Oxford United win their final two matches, having been docked two points for breaking the league's profit and sustainability rules (PSR).

Oxford still seem the more likely to go down, especially with West Brom having won their last two games, but if the Midlands side were to finish in the bottom three, all the sides relegated from the Championship this season would have had points docked for financial breaches.

Or it could mean the season being decided by lawyers after the final ball has been kicked.

Both Oxford and West Brom still have the Owls to play.

Leicester City had six points taken off for breaking PSR rules, and Wednesday were docked 18 for going into administration, and for the non-payment of wages and bills before that.

West Brom were found to have lost more than the permitted £39m over the three-year period which ended last season.

Despite West Brom's denial, a hearing on Wednesday and Thursday found them guilty.

The club can appeal within 14 days of receiving the full written reasons for the decision, which the Football League say "will be published in due course."

The season is due to end on May 2.

Mathematically speaking, Leicester and Wednesday would have been relegated even without their deductions. The Owls go into their final two matches on minus three points. No team has ever ended a league season with a negative points tally.

West Brom's final two games are at home to promotion-chasing Ipswich Town before completing their campaign at Hillsborough. Oxford host the Owls on Saturday, and finish at Millwall, rivalling Ipswich for a top-two spot.