MANCHESTER CITY’S appeal against their guilty verdict may have already been undermined — by their own major sponsor.

The crisis club yesterday confirmed they have lodged their appeal over the financial wrongdoing and took another swipe at the Premier League.

But on a day when the FA warned they could also take action, City’s vow to overturn the damning decision looked increasingly in doubt.

They are pinning their hopes on the claim that £830 million in top-up payments to sponsorship deals were made by the Abu Dhabi government — rather than City’s owners — over a nine-year period.

But it emerged Etihad themselves appeared to contradict that stance in a 2015 testimony to the United States authorities — when the Department of Commerce, Transportation and State investigated state-owned airlines.

The US Department of Commerce, Transportation and State were investigating state-owned airlines.

Etihad directly addressed the question of their sponsorship of City’s shirts and stadium.

The firm’s submission said:

“The assertion that the Abu Dhabi government paid for Etihad’s sponsorship of English Premier League football club Manchester City is false.”

Etihad later added:

“We are government-owned and have been since our founding.

“We are and have always been clear that we do not receive any subsidies from the Abu Dhabi government.”

Etihad would be in huge trouble if they misled a US government enquiry and were found to have since altered their version of events.

The independent commission described City’s commercial agreements as “shams” with owners the Abu Dhabi United Group providing £830m of the £950m supposedly from sponsors.

Any hope of winning an appeal look to be on shaky ground in light of the revelations — but City are in no mood to throw in the towel.

City chief executive Ferran Soriano claimed the club have “irrefutable evidence” proving their innocence.

City feel the statement in 2015 strengthens rather than undermines the case.

They will insist the funding was part of the airline’s “liquidity” — so the government did not pay City directly on behalf of Etihad.

The club took another swipe at the Prem as they confirmed the appeal, branding the guilty verdict of the independent commission an “opinion”.

The club said in their latest statement the ruling ‘contained clear material errors of law, principle and fact and is unsafe’.

City said:

“At 7pm on Thursday, the club lodged its comprehensive appeal against the opinion of the Premier League Committee in relation to the Premier League disciplinary matter.

“The club’s firm position is that, on multiple grounds, the opinion contains clear material errors of law, principle and fact and is unsafe.”

There was a fresh concern for City as the FA did not rule out taking action themselves —saying they will continue to monitor developments.

The FA said:

“The Independent Commission’s decision has significant implications for the integrity of the game.

“We are carefully considering the decision and its implications and will take action where appropriate.” —Sun

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