West Ham are set to complete their £18.1 million compensation repayments to Sheffield United over the Carlos Tevez affair, with a final instalment due by July.
The deal was agreed after Tevez, at the time owned by a third-party and not fully by the Hammers, played a key role in keeping the east London side in the Premier League in 2007 and condemned the Blades to relegation as a consequence - but information in Sheffield United's latest accounts has now confirmed that the agreement is nearing an end.
West Ham were fined £5 million by a Premier League inquiry for a rule breach regarding third-party ownership but no points deduction was made and crucially Tevez was not suspended from the club's final fixtures. But Sheffield United pursued the case with an independent tribunal which ruled that the Argentine striker had been ineligible to play.
Third-party ownership is prohibited in English football on the basis of it leading to conflicts of interest and UEFA now plans to introduce the ban Europe-wide, despite opposition from clubs in Portugal and Italy.
UEFA general secretary Gianni Infantino said: "We think this should be the case all over the world, certainly all over Europe. If FIFA will not do it, we will certainly do it as far as Europe is concerned."