The English Football League [EFL] have published six key rule changes for their 72 members ahead of the new season in August.

Reading will be plying their trade in the third tier for the first time in over two decades following last campaign's relegation.

Take a look at a basic breakdown of the key changes below:

Owners and Directors Test

New disqualifying conditions have been added to the Owners and Directors’ Test.

Multiball and Towels

The EFL will introduce a multiball system in all its competitions for the 2023/24 season and clubs will no longer be permitted to use towels to dry footballs during matches.  

Insolvency

Clubs are to notify the league promptly once it becomes aware that it is considering, taking or suffering any insolvency.

The club and any proposed Officeholders in any potential insolvency will be required to meet with the league to ensure that the ongoing obligations of the club can be met during the period of an insolvency.

League One and League Two

Clubs in League One and League Two will now be required to submit their Future Financial Information by April 30 rather than March 31.

HMRC

all debts due to HMRC now require Clubs to report any defaults within two working days.

'30-Day Rule'

Clubs who accumulate 30 days of late payments in a 12-month period will be unable to sign a player for a fee or any consideration for three full transfer windows.