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Unwavering Ann Budge has fired a new broadside at the SPFL claiming rules have been changed to suit some but not others.

The Hearts supremo - who is leading the league reconstruction taskforce along with Hamilton’s Les Gray - insists no side should be awarded a title or suffer relegation if they have not completed a full set of fixtures.

And she argues her side deserves to be saved because they have spent heavily to avoid the drop just like Dundee United invested to win promotion.

Budge renewed her attack on the league over their resolution to end the lower league season and greenlight a similar move in the Premiership at the end of the month.

The move, passed after Dundee changed from a no to a yes vote, unlocked key money for clubs in the bottom three divisions which was paid out today.

But Budge claims rules have been altered to allow United, Raith Rovers and Cove Rangers to be awarded titles without the league season being completed - but not to save sides facing the drop.

Speaking on BBC 5 Live, the Hearts owner said: “We got off to a shocking start at the beginning of the season and hadn’t quite climbed out of it yet. So we were sitting bottom of the league when the league was suspended.

“So why am I angry? I’m angry because this whole process has been very badly handled. That’s my first complaint.

“We were presented with one option to vote on. The consequences of which that promotion was allowed but our relegation would stand.

(Image: SNS)

“I don’t think many people had a problem with promotion, with the obvious exception – or probably exception – of Rangers.

“But almost everyone had a problem with relegating clubs in the middle of what is an absolutely awful experience for all of us, globally.

“My biggest argument is let’s find the fairest way possible to address the situation.

“That means people shouldn’t be penalised. Nobody gains from relegation. Nobody gains at all. Clubs just lose, on top of everything else that they’re suffering.

“It’s clearly an impossible situation. But clearly some of the rules were changed.

“You shouldn’t be awarded a title if you haven’t played 38 games.

“You shouldn’t be relegated if you haven’t played 38 games. And all sorts of other things in between.

“So some rules were changed and others weren’t.

“It’s not yet applied to the Premiership but I think the fact that it’s been implemented for the other three leagues, I can’t see how they can possibly apply one set of rules for the Premiership and another set of rules for the other three.

“So, almost by definition, the decision has been made.

“The only reason the Premiership hasn’t been included is to keep options open with UEFA, to ensure we don’t fall foul of calling the league early and ruling ourselves out of European competitions.”

Budge is now leading the reconstruction taskforce with Accies vice-chair Gray with a temporary move to a structure which would save Hearts, Partick Thistle and Stranraer from taking the drop at the forefront of discussions. That could lead to an expanded top flight of 14 or 16 teams.

Asked if it was wrong that the two clubs at the bottom of the Premiership should be leading the talks, Budge said: “Do you mean that the two of us are the people asked to take it forward?

“If I can take it back to fairness for a moment. If you’re going to make promotions when the league isn’t finished, and therefore we are rewarding people who have invested to achieve success, then I think we should also be recognising that some of us have made substantial investments to try to avoid relegation.

“I don’t think anyone gains from relegation.”

(Image: SNS)

Budge reckons relegation for Hearts would be a double punishment along with the financial hit of losing out on what she earlier estimated at a £1million loss for the club due to the COVID-19 close down.

She said: “Oh absolutely. I wrote to the SPFL the day after the leagues were suspended and said: ‘Please, whatever you do, ensure that all clubs are consulted over this matter. It shouldn’t be a board decision, it should be an all-club decision. And can you please ensure that we keep the fairness principle in mind – and don’t add additional financial penalties to any club who are already experiencing everything that we all are’.

“So I think it also is a double hit. I also indicated in that letter that we should look at whether we could do something with the leagues to avoid penalising everyone.

“I’ve been talking about this since the leagues were suspended.”