The Premier League on Tuesday said it had referred Leicester City to an independent commission for an alleged breach of spending rules in the 2023-24 season, though a tribunal ruled the club cannot face further action over a similar breach in the 2022-23 campaign.

Leicester, who were playing in the second-tier Championship during the 2023-24 season, had allegedly breached the English Football League’s Profitability and Sustainability (PSR) rules, the Premier League said in a statement.

The Premier League added that an Arbitration Tribunal had decided that it had jurisdiction to investigate the club’s breaches of English Football League (EFL) rules. The EFL is responsible for administering the three tiers below the Premier League.

“The EFL validly transferred responsibility for its investigation to the Premier League in June 2024, when the club was promoted from the Championship,” the league said in a statement.

“The Premier League continues to have jurisdiction even though Leicester City will be relegated to the Championship at the end of this season.”

In a statement, Leicester said they intended “to engage cooperatively” after the Premier League’s jurisdiction was established.

Leicester were first referred to an independent commission for a PSR breach in March last year over their finances in the 2022-23 season.

In September, Leicester won their appeal against the Premier League, with the club appealing on the basis that an independent commission ruling on the case did not have jurisdiction, which was upheld by an independent appeal board.

The decision came on the grounds that Leicester’s accounting period ended on June 30, 2023, when the club was no longer a member of the Premier League following their relegation to the second tier the previous month.

Premier League clubs are only allowed to lose up to £105 million ($140.37m) over a three-season period under the PSR rules, and both Everton and Nottingham Forest were given points deductions.

The appeals board concluded that the point of time at which Leicester allegedly exceeded the loss threshold could not have come before June 30, and any losses could, in part, result from their trading activities after they ceased to be a Premier League club.

The outcome of that appeal was challenged by the Premier League, saying the decision was the result of a perverse interpretation of the law, but that challenge was dismissed by the tribunal.