Massimo Cellino
Massimo Cellino will be forced to relinquish control of Leeds United if appeal failsGetty

Leeds United owner Massimo Cellino has been disqualified by the Football League having failed its Owners and Director's Test.

The Italian businessman could be forced to sell the Championship club just eight months on from completing his takeover at Elland Road.

The Football League made its ruling after receiving documents from an Italian court that previously convicted the owner of tax evasion.

Upon obtaining written evidence from an Italian judge on his conviction for failing to pay tax on a yacht, the governing body has decided Cellino is "subject to a disqualifying condition under the terms of the Test".

Cellino has 14 days to appeal the ruling.

Leeds have since confirmed they will seek legal advice over the matter, insisting nothing has changed since Cellino was initially granted permission to complete his takeover in April.

A statement on the Football League's website read: "At its meeting last week, the Board considered the reasoned Judgment of the Italian Court against Mr Cellino, having successfully applied to the Italian Courts for its full disclosure.

"The Board considered detailed legal advice and agreed unanimously (with the exception of its Chief Executive, Shaun Harvey, who did not take part in the debate or vote having declared an interest) that Mr. Cellino is subject to a disqualifying condition under the terms of the Test.

"Mr Cellino is entitled to appeal the Board's decision to the PCC within 14 days. As the Judgment of the Italian Court has not been published in Italy, The Football League will not make any of its contents public.

"Additionally, the Board concluded that it was appropriate to ask an independent Football Disciplinary Commission (FDC) to consider whether Mr Cellino and/or Leeds United breached League regulations relating to the timely disclosure of relevant information. The matter will be heard by an FDC in due course."

Cellino initially failed the test in his attempts to wrestle control of Leeds in March 2014 but was able to complete his takeover following a successful appeal.