The FA will argue that it was right to deny Luton Town leniency when it charged the Coca-Cola League Two club with misconduct and imposed a ten-point penalty because the whistle-blower on their illegal payments to agents was not a club official.

At an appeal hearing that begins today, the governing body will also suggest that the ten-point deduction should be viewed separately from the 20-point penalty handed out to Luton by the Football League.

Cherry Newbery, the club secretary at the time, was the employee who drew attention to the directors who were paying agents through a holding company, rather than from the club's bank account. Luton adopted this method because Mike Newell, the manager at the time, did not like paying agents for deals.

The club had expected that the FA would take this, and their full co-operation during the inquiry, into account when it passed judgment. The FA, however, will argue that the club broke its rules and that Newbery, as a secretary, cannot be viewed as a club official.

At today's appeal, Luton will counter that this is not relevant because she was an employee at the club. Some in the game feel that the FA's decision could deter whistle-blowers in future.

The FA will claim that Luton's punishment should be viewed in isolation from the 20-point deduction by the Football League for not being able to meet the League's insolvency rules to exit administration. The FA will contend that its penalty was known when the Football League adjudicated on Luton last week, and that the League could have taken into account the cumulative effect of the two points deductions. As it stands, Luton will start next season on minus 30 points.

Luton have received the written support of several former high-ranking FA officials, but the governing body has said that these letters will not be taken into account by the panel today, which will be made up of a QC, an FA councillor and someone formerly associated with the game. The panel is expected to announce its decision today.