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Gray, asked about this yesterday, said Smith had been well-known at City and his son played in the junior section, but he had "never put a penny" into the club. The minute's silence was to sympathise with and honour his family. The tax authority severely disapproves of football's insolvency rules, which insist that "football creditors" — other clubs and players — must be paid in full, but other debts can remain unpaid.

After that, Vaughan bought the club from the administrator again, this time without a CVA being agreed or its debts paid in full as required by Conference rules. On the field, City have accumulated 21 points which, without the deduction, would place them in the relatively safe place of 17th in the table, but they remain rooted to the bottom on The club is seeking parachute payments from the Football League, which were withheld because of the administration, but the league board is taking advice about whether the money should be paid and if it is, whether to the old club company, which remains in administration, or Vaughan's new company.

Mike Poole, 39, a senior civil servant and chair of the campaigning group City Fans United, lamented the club's plight: "Chester City were formed in , it is in our blood and part of the city's fabric like the Roman walls and cathedral.

It is heartbreaking, as if years of effort have come to this. Poole said he hoped the current management can pull the club round, but the fans are raising money in case they have to take it over themselves.

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