Football League chairman Lord Mawhinney has warned all 72 clubs that Leeds' 15-point penalty stands as a warning to spend within their means.

Leeds chairman Ken Bates has demanded Mawhinney's resignation after the club last week lost an appeal to an arbitration panel against the points deduction.

Mawhinney has now written to all club chairmen to counter that criticism.

Leeds were docked the points after failing to secure a company voluntary agreement because HM Revenue and Customs (HMRC) refused to accept their offer on £7.7million owed in tax and national insurance.

Mawhinney said in his letter: "Clubs which do not pay PAYE and NIC relating to their players are, in effect, spending more than they can afford on players.

"As a result, those clubs that live within their means are at a competitive disadvantage. Whilst discussions with HMRC will continue, our focus should be on ensuring that all clubs meet their obligations to HMRC as and when they fall due."