Leeds United chairman Massimo Cellino will submit his appeal against his Football League ban on Wednesday.

The Italian has been disqualified under the owners’ and directors’ test after being found guilty of an offence under Italian tax legislation relating to the non-payment of VAT in June.

Cellino had until Wednesday, 28 October to submit his appeal against his second ban in a year.

If he is unsuccessful, it is likely he will be banned until June 2016.

Cellino, who took over at Elland Road in April 2014, was banned by the Football League last December after they obtained documents from an Italian court, which had found him guilty of tax evasion in relation to his failing to pay import duty on a yacht.

The former Cagliari owner returned to the club’s board in May after having his initial ban extended from 10 April to 3 May.