Football League Clubs will have two extra substitutes at their disposal next season...

The new ruling, which brings Championship, League One and League Two clubs in line with the Premier League is one of a number of proposals that have been voted on at this year's Football League AGM in Portugal.

Saints Head Coach Mark Wotte said he was pleased with the decision, which he felt was long overdue.

"I am used to having seven subs on the bench as we use that system in Holland," he explained. "I'm delighted with the news that it is being introduced here because it's much better for younger players.

"If a result is going well it gives managers more chances to introduce younger players who would otherwise miss out on a place on the bench. They can then get more experience of first team football, and that can only be a good thing."

HERE IS THE FOOTBALL LEAGUE'S PRESS RELEASE IN FULL:

At their Annual General Meeting, Football League clubs have voted to introduce new financial regulations relating to tax payments.

Once necessary practical arrangements have been made, any club that falls behind with its employee related payments to HMRC will be subject to a transfer embargo until such time as the debt is cleared.

Football League Chairman Lord Mawhinney explained, "It is only right that we do not permit clubs that are unable to meet the costs associated with their existing playing staff to make further new player commitments."

Clubs have also agreed to give The League written permission to monitor, as appropriate, their tax affairs directly with HMRC, who have welcomed this new arrangement.

Lord Mawhinney said: "This new regime will provide us with an early warning system where clubs are facing financial problems. It should also help prevent HMRC debt reaching levels that otherwise could hinder the potential rescue of the club through a CVA.

"More importantly, football generally needs to develop a culture of paying its debts rather than putting them off for another day. This will help our clubs to become more financially sustainable in the longer term."

Clubs also approved a proposal from Derby County to increase the number of substitutes for Coca-Cola Football League matches to seven (from the current five), of which three may enter the field of play.